{"id":14227,"date":"2022-05-27T21:35:42","date_gmt":"2022-05-27T21:35:42","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14227"},"modified":"2022-05-27T21:35:43","modified_gmt":"2022-05-27T21:35:43","slug":"ligji-i-ri-per-tatimin-mbi-te-ardhurat-draft","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ligji-i-ri-per-tatimin-mbi-te-ardhurat-draft\/","title":{"rendered":"Ligji [i ri] p\u00ebr tatimin mbi t\u00eb ardhurat (Draft)."},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>Pjesa 1<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb P\u00ebrgjithshme<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 1<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Fusha e zbatimit t\u00eb Ligjit<\/em><\/strong><\/p>\n\n\n\n<p>Ky ligj p\u00ebrcakton rregullat n\u00eb lidhje me:<\/p>\n\n\n\n<p>a. Tatimin mbi t\u00eb ardhurat e personave &nbsp;fizik\u0451 dhe entiteteve;<\/p>\n\n\n\n<p>b. Tatimin e trash\u00ebgimive, dhurimeve dhe fitimeve nga lojrat e fatit.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>P\u00ebrkufizime<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li><a>Termi \u201c<em>person<\/em>\u201d\u00a0 n\u00ebnkupton\u00a0 cdo person fizik dhe entitet.<\/a><\/li><li>Termi \u201cperson <em>fizik<\/em>\u201d n\u00ebnkupton cdo individ, individ t\u00eb vetpun\u00ebsuar apo individ tregtar. \u00a0Ai p\u00ebrfshin t\u00eb pun\u00ebsuarit, t\u00eb vetpun\u00ebsuarit, tregtar\u00ebt individual\u00eb, si dhe cdo person tjet\u00ebr fizik, i cili ka t\u00eb ardhura nga cdo burim, t\u00eb ardhura \u00a0t\u00eb marra nga trash\u00ebgimit\u00eb apo dhurimet, apo fitime nga lojrat e fatit sipas k\u00ebtij Ligji.<\/li><li>Termi \u201ce<em>ntitet\u201d<\/em>\u00a0 n\u00ebnkupton: (i) cdo shoq\u00ebri apo cdo struktur\u00eb t\u00eb organizimeve t\u00eb korporuara apo jo-korporuara (pavar\u00ebsisht form\u00ebs)\u00a0 t\u00eb natyr\u00ebs fitimprur\u00ebse ose \u00a0jo-fitimprur\u00ebse, (ii) kompani t\u00eb tilla si organizatat, (iii) ndonj\u00eb form\u00eb \u201ctrusti\u201d t\u00eb huaj, apo structure t\u00eb ngjashme, \u00a0(iv) ndonj\u00eb form\u00eb partnershipi apo ndonj\u00eb entitet t\u00eb natyr\u00ebs personale, (v) cdo form\u00eb t\u00eb joint-venture, (vi)cdo form\u00eb kompanie menaxhimi kapitalesh apo asetesh, (vii) cdo forme e kompanive sipas kodit civil apo ligjit t\u00eb shoq\u00ebrive tregtare, (viii) partnership-et pasive apo ne \u2018fjetje\u201d\u00a0\u00a0<\/li><li>Termi \u201cshoq\u00ebri\u201d n\u00ebnkupton cdo biznes apo shoq\u00ebri \u00a0\u00a0me status juridik \u00a0ose cdo \u00a0bashkim biznesesh apo shoq\u00ebri me status juridik.<\/li><li><a>Termi \u201cindivid i vet-pun\u00ebsuar\u201d n\u00ebnkupton cdo person fizik i angazhuar\u00a0 n\u00eb furnizimin e \u00e7do lloj sh\u00ebrbimi, apo i angazhuar n\u00eb veprimtari t\u00eb tjera profesionale , t\u00eb ndryshme nga veprimtaria tregtare.<\/a><\/li><li>Termi \u201cindivid tregtar\u201d n\u00ebnkupton \u00e7do person fizik i angazhuar n\u00eb veprimtari tregtare.<\/li><li>Termi \u201c<em>tatimpagues<\/em>\u201d n\u00ebnkupton \u00e7do person, i cili \u00ebsht\u00eb subjekt i tatimit sipas k\u00ebtij Ligji apo i ndonj\u00eb ligji tjet\u00ebr q\u00eb p\u00ebrcakton regjim t\u00eb ve\u00e7ant\u00eb tatimor.<\/li><li>Termi \u201cveprimtari ekonomike\u201d n\u00ebnkupton \u00e7do aktivitet ekonomik me q\u00ebllim realizimin e fitimit. Ai p\u00ebrfshin veprimtarit\u00eb e individ\u00ebve t\u00eb vet-pun\u00ebsuar, individ\u00ebve tregtar\u00eb dhe entiteteve.<\/li><li>Termi\u00a0 \u201ci pun\u00ebsuar\u201d n\u00ebnkupton nj\u00eb person fizik i cili merr t\u00eb ardhura nga pun\u00ebsimi.<\/li><li>Termi \u201cpun\u00ebdh\u00ebn\u00ebs\u201d n\u00ebnkupton personin i cili ka t\u00eb drejt\u00eb mbi pun\u00ebn e kryer dhe q\u00eb mbart p\u00ebrgjegj\u00ebsin\u00eb dhe riskun n\u00eb lidhje me realizimin e pun\u00ebs.<\/li><li>Termi \u201cqarkullim\u201d n\u00ebnkupton totalin e t\u00eb ardhurave, t\u00eb realizuara nga shitjet e mallrave dhe sh\u00ebrbimeve. ( pa TVSH).<\/li><li>Termi \u201cpensione vullnetare\u201d n\u00ebnkupton pensionet e marra nga nj\u00eb plan pensioni, sipas kushteve t\u00eb ligjit p\u00ebr fondet e pensioneve vullnetare, p\u00ebrve\u00e7 pensionit t\u00eb paguar nga skema e kontributeve t\u00eb detyrueshme;<\/li><li>Termi \u201cperson i lidhur\u201d n\u00ebnkupton \u00e7do person q\u00eb \u00ebsht\u00eb i lidhur me nj\u00eb person tjet\u00ebr n\u00eb nj\u00eb marr\u00ebdh\u00ebnie q\u00eb ndikon drejtp\u00ebrdrejt ose t\u00ebrthorazi n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, qoft\u00eb n\u00ebp\u00ebrmjet menaxhimit, kontrollit apo pron\u00ebsis\u00eb. N\u00eb p\u00ebrgjith\u00ebsi, dy persona jan\u00eb t\u00eb lidhur n\u00ebse nj\u00ebri ose t\u00eb dy personat mund t\u00eb vepronin sipas udh\u00ebzimeve, k\u00ebrkesave, sugjerimeve ose vullnetit t\u00eb personit tjet\u00ebr ose t\u00eb nj\u00eb personi t\u00eb tret\u00eb.<\/li><\/ol>\n\n\n\n<p>Personat e m\u00ebposht\u00ebm do t\u00eb trajtohen si persona t\u00eb lidhur:<\/p>\n\n\n\n<p>1. Burr\u00eb e grua, pasardh\u00ebs dhe paraardh\u00ebs, nd\u00ebrmjet tyre ose nd\u00ebrmjet nj\u00ebri-tjetrit.<\/p>\n\n\n\n<p>2. Nj\u00eb nj\u00ebsi ekonomike n\u00eb t\u00eb cil\u00ebn \u00e7do person zot\u00ebron drejtp\u00ebrdrejt ose t\u00ebrthorazi t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs ose t\u00eb menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividentit ose t\u00eb drejtave t\u00eb kapitalit.<\/p>\n\n\n\n<p>3. \u00c7do dy ose m\u00eb shum\u00eb entitete n\u00eb t\u00eb cilat nj\u00eb person tjet\u00ebr zot\u00ebron ose mban t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs ose t\u00eb menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividentit ose t\u00eb drejtave t\u00eb kapitalit n\u00eb t\u00eb dy nj\u00ebsit\u00eb ekonomike.<\/p>\n\n\n\n<p>Kur zbatohen pikat (2), ose (3) m\u00eb sip\u00ebr, zot\u00ebrimi q\u00eb i atribuohet nj\u00eb personi nga nj\u00eb person i lidhur nuk mund t&#8217;i atribuohet nj\u00eb personi tjet\u00ebr t\u00eb lidhur. Dy persona nuk do t\u00eb konsiderohen t\u00eb lidhur vet\u00ebm sepse nj\u00ebri prej tyre konsiderohet pun\u00ebtor ose klient i personit tjet\u00ebr, ose t\u00eb dy konsiderohen pun\u00ebtor ose klient i nj\u00eb personi t\u00eb tret\u00eb, p\u00ebrve\u00e7 rastit kur nj\u00eb marr\u00ebdh\u00ebnie e till\u00eb ndikon n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, drejtp\u00ebrdrejt ose n\u00eb m\u00ebnyr\u00eb indirekte.<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\" start=\"14\"><li>Termi \u00a0\u201cpal\u00eb t\u00eb pavarura\u201d\u00a0 n\u00ebnkupton pal\u00ebt q\u00eb nuk jan\u00eb t\u00eb lidhura.<\/li><li>Termi \u201c<em>inkorporim<\/em>\u201d n\u00ebnkupton nj\u00eb transferim nga nj\u00eb person fizik \u00a0t\u00eb t\u00eb gjith\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb tij\/saj\u00a0 (personi transferues) n\u00eb nj\u00eb shoq\u00ebri (shoq\u00ebria marr\u00ebse) n\u00eb k\u00ebmbim t\u00eb emetimit apo transferimit t\u00eb aksioneve\/kuotave q\u00eb p\u00ebrfaqsojn\u00eb kapitalin n\u00eb\/e shoq\u00ebrin\u00eb\/s\u00eb marr\u00ebse.\u00a0\u00a0<\/li><li>Termi \u201csh\u00ebrbim teknik\u201d n\u00ebnkupton nj\u00eb pages\u00eb qoft\u00eb n\u00eb m\u00ebnyr\u00eb periodike apo n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, p\u00ebrfshir\u00eb tarifat p\u00ebr sh\u00ebrbime teknike\u00a0 dhe tarifat e sh\u00ebrbimeve t\u00eb automatizuara dixhitale, n\u00eb mas\u00ebn n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb e arsyeshme q\u00eb ti atribuohet cdo lloj sh\u00ebrbimi, ose ndonj\u00eb p\u00ebrfitimi tjet\u00ebr\u00a0 ofruar nga nj\u00eb biznes i nj\u00eb personi.\u00a0 Rastet e m\u00ebposhtme nuk konsiderohen tarifa sh\u00ebrbimi:<\/li><li>Shpenzimet administrative t\u00eb mbikqyrrjes dhe kontrollit, t\u00eb transferuara nga nj\u00eb seli q\u00ebndrore jasht\u00eb dhe p\u00ebr llogari t\u00eb nj\u00eb selie t\u00eb p\u00ebrhershme q\u00eb vepron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><li>Transporti ose transporti i mallrave.<\/li><li>Tarifat e sigurimit.<\/li><li>Sh\u00ebrbimet e lidhura me kryerjen e ritualeve fetare.<\/li><li>Akomodimi ne hotele apo n\u00eb vende t\u00eb tjera.<\/li><li>Termi \u201ctarif\u00eb sh\u00ebrbimi teknik\u201d n\u00ebnkupton nj\u00eb pages\u00eb p\u00ebr\u00a0 sh\u00ebrbime menaxhimi, teknike apo konsulence, p\u00ebrfshir\u00eb tarifa p\u00ebr ofrimin e sherbimeve t\u00eb teknik\u00ebve apo personelit tjet\u00ebr, nj\u00eb pages\u00eb p\u00ebr furnizimin e njohurive teknike, industriale, tregtare apo shkencore,\u00a0 eksperienc\u00ebs apo aft\u00ebsive, apo nj\u00eb pages\u00eb p\u00ebr furnizimin e asistenc\u00ebs\u00a0\u00a0 q\u00eb ndihmon c\u00ebshtjet e referuara n\u00eb p\u00ebrkufizimin\u00a0 \u201chonorare\u201d<\/li><li>Termi \u201ctarif\u00eb p\u00ebr sh\u00ebrbimin dixhital automatik\u201d\u00a0 n\u00ebnkupton nj\u00eb pages\u00eb p\u00ebr cdo sh\u00ebrbim t\u00eb ofruar n\u00eb internet ose nga nj\u00eb rrjet elektronik q\u00eb k\u00ebrkon p\u00ebrfshirje minimale njer\u00ebzore nga ofruesi i sh\u00ebrbimit.<\/li><li>Termi\u00a0 \u201cletra me vler\u00eb\u201d\u00a0 n\u00ebnkupton cdo instrument financiar q\u00eb p\u00ebrmban\u00a0 vler\u00eb dhe q\u00eb mund t\u00eb tregtohet nd\u00ebrmjet pal\u00ebve, p\u00ebrfshir\u00eb rastet e m\u00ebposhtme:<ul><li>Aksione ose kuota \u00a0n\u00eb \u00e7do shoq\u00ebri;<\/li><li>Aksione ose kuota \u00a0ose pjes\u00ebmarrje n\u00eb partnership;<\/li><li>Bono dhe obligacione t\u00eb thesarit si dhe obligacione t\u00eb korporatave;<\/li><li>Instrumentet derivative, si\u00e7 p\u00ebrcaktohen nga aktet ligjore dhe n\u00ebnligjore n\u00eb fuqi, ose q\u00eb e marrin kuptimin e tyre nga parimet p\u00ebrgjith\u00ebsisht t\u00eb pranuara t\u00eb kontabilitetit<\/li><li>Instrumentet n\u00eb monedha t\u00eb huaja sic p\u00ebrcaktohet nga aktet ligjore dhe n\u00ebnligjore n\u00eb fuqi, ose q\u00eb e marrin kuptimin e tyre nga parimet p\u00ebrgjith\u00ebsisht t\u00eb pranuara t\u00eb kontabilitetit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi \u201cdividend\u201d p\u00ebrfshin llojet e m\u00ebposhtme t\u00eb t\u00eb ardhurave, pavar\u00ebsisht n\u00ebse k\u00ebto divident\u00eb jan\u00eb realizuar brenda apo jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe pavar\u00ebsisht nga m\u00ebnyra se si k\u00ebto divident\u00eb jan\u00eb shp\u00ebrndar\u00eb:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>T\u00eb ardhurat nga aksionet ose kuotat n\u00eb \u00e7do shoq\u00ebri, aksionet e themeluesit ose t\u00eb drejta t\u00eb tjera t\u00eb ndarjes s\u00eb fitimit q\u00eb nuk p\u00ebrb\u00ebjn\u00eb pretendime ndaj borxheve.<\/li><li>T\u00eb ardhura nga t\u00eb drejta t\u00eb tjera t\u00eb korporat\u00ebs duke p\u00ebrfshir\u00eb nj\u00ebsit\u00eb e divident\u00ebve dhe&nbsp; dhe divident\u00ebt e nd\u00ebrmjet\u00ebm.<\/li><li>T\u00eb ardhurat nga shp\u00ebrndarja e fitimit n\u00eb ortak\u00ebri.<\/li><li>t\u00eb ardhurat nga shp\u00ebrndarja e fitimeve t\u00eb subjekteve jorezidente q\u00eb realizohen n\u00ebp\u00ebrmjet nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><li>T\u00eb ardhura nga \u00e7do lloj shp\u00ebrndarje fitimi nga \u00e7do lloj entiteti.<\/li><li>Shumat e marra nga procesi i&nbsp; likuidimit.<\/li><li>Shumat e marra nga &nbsp;reduktimi i kapitalit ose riblerja e aksioneve.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi &#8220;interes&#8221; n\u00ebnkupton shpenzimet e interesit p\u00ebr t\u00eb gjitha format e borxhit, kosto t\u00eb tjera ekonomikisht t\u00eb barasvlefshme me interesin dhe shpenzimet e b\u00ebra n\u00eb lidhje me rritjen e financimit, p\u00ebrfshir\u00eb, pagesat p\u00ebr huat\u00eb me pjes\u00ebmarrje n\u00eb fitim, interesin n\u00eb obligacione, elementin e kostos financiare t\u00eb pagesave t\u00eb qiras\u00eb financiare, interesi i kapitalizuar ose zhvler\u00ebsimi i interesit t\u00eb kapitalizuar, shumat e interesit sipas instrumenteve derivative ose marr\u00ebveshjeve mbrojt\u00ebse, disa fitime dhe humbje nga k\u00ebmbimi valutor nga huamarrjet dhe instrumentet q\u00eb lidhen me rritjen e financimit, tarifat e garancis\u00eb dhe marr\u00ebveshjeve, dhe kosto t\u00eb ngjashme q\u00eb lidhen me huamarrjen e fondeve.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi &#8220;honorare&#8221; n\u00ebnkupton pagesat p\u00ebr p\u00ebrdorimin ose t\u00eb drejt\u00ebn e p\u00ebrdorimit t\u00eb nj\u00eb aktivi jo-material. &nbsp;Honorar\u00ebt p\u00ebrfshijn\u00eb sa vijon:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;P\u00ebrdorimi ose e drejta p\u00ebr t\u00eb p\u00ebrdorur nj\u00eb t\u00eb drejt\u00eb autori t\u00eb vepr\u00ebs letrare, artistike ose shkencore, duke p\u00ebrfshir\u00eb filmat, softuerin ose regjistrimet video ose audio, pavar\u00ebsisht n\u00ebse vepra \u00ebsht\u00eb n\u00eb format elektronik ose ndryshe.<\/li><li>&nbsp;P\u00ebrdorimi ose e drejta p\u00ebr t\u00eb p\u00ebrdorur nj\u00eb patent\u00eb, licenc\u00eb, shpikje, mark\u00eb tregtare, dizajn ose model, plan, formul\u00eb ose proces sekret, ose pron\u00eb ose t\u00eb drejt\u00eb tjet\u00ebr t\u00eb ngjashme.<\/li><li>Marrja ose e drejta p\u00ebr t\u00eb marr\u00eb \u00e7do imazh ose tingull vizual ose t\u00eb dyja t\u00eb transmetuara me satelit, kabllo, fib\u00ebr optike ose teknologji t\u00eb ngjashme n\u00eb lidhje me transmetimin televiziv, radio ose n\u00eb internet.<\/li><li>P\u00ebrdorimi ose e drejta p\u00ebr t\u00eb p\u00ebrdorur informacione n\u00eb lidhje me p\u00ebrvoj\u00ebn industriale, tregtare ose shkencore.<\/li><li>Nj\u00eb shtyrje pagese, &nbsp;totale ose e pjesshme n\u00eb lidhje me pikat (i) \u2013 (iv) m\u00eb sip\u00ebr.<\/li><li>Nj\u00eb prim, ose shum\u00eb e ngjashme n\u00eb lidhje me rastet e listuara &nbsp;n\u00eb pikat (i) \u2013 (v) m\u00eb sip\u00ebr<\/li><li>Agjent i mbajtjes s\u00eb tatimit n\u00eb burim, p\u00ebrfshir\u00eb&nbsp; edhe agjentin e tatimit n\u00eb burim t\u00eb list\u0451pages\u0451s,&nbsp; n\u0451nkupton cdo person q\u0451 \u0451sht\u0451 i detyruar t\u00eb mbaj\u0451 tatimin n\u00eb burim dhe ta transferoj\u00eb at\u00eb n\u0451 buxhetin e shtetit sipas parashikimeve t\u00eb k\u00ebtij ligji,<\/li><li>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs n\u00ebnkupton tatimin e entiteteve q\u00eb sipas dispozitave t\u00eb k\u00ebtij ligji, paguajn\u00eb tatim mbi t\u00eb ardhurat.<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 3<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Burimi i t\u00eb ardhurave<\/em><\/strong><strong><\/strong><\/p>\n\n\n\n<p>T\u00eb ardhurat nga nj\u00eb burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to,&nbsp; t\u00eb ardhurat n\u00eb vijim nga:<\/p>\n\n\n\n<p>a. Pagesat n\u00eb lidhje me pun\u00ebsimin ose tarifat p\u00ebr sh\u00ebrbimet e kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb ose t\u00eb paguara nga Qeveria;<\/p>\n\n\n\n<p>&nbsp;b. T\u00eb ardhurat nga veprimtari kulturore, artistike ose sportive t\u00eb kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>c. T\u00eb ardhurat q\u00eb jan\u00eb detyrim p\u00ebr tu paguar nga nj\u00eb pun\u00ebdh\u00ebn\u00ebs rezident, edhe n\u00ebse puna kryhet jasht\u00eb vendit;<\/p>\n\n\n\n<p>d. T\u00eb ardhurat nga veprimtaria e biznesit dhe t\u00eb ardhurat e individ\u00ebve tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar p\u00ebr veprimtari dhe sh\u00ebrbime t\u00eb ofruara n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>e. T\u00eb ardhura nga biznesi q\u00eb i atribuohen nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>f.&nbsp; Pavar\u00ebsisht nga pika e) m\u00eb sip\u00ebr t\u00eb ardhurat nga:<\/p>\n\n\n\n<p>i) pasuria e paluajtshme, aksesor\u00ebt dhe frytet e tyre, si dhe t\u00eb ardhurat q\u00eb rrjedhin nga t\u00eb drejtat mbi pasurit\u00eb e paluajtshme q\u00eb ndodhen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>ii) t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e pasurive minerale, t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e pasurive hidrokarbure ose t\u00eb drejta t\u00eb tjera p\u00ebr shfryt\u00ebzimin e burimeve natyrore tok\u00ebsore dhe ujore, p\u00ebrfshir\u00eb detin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe informacionit q\u00eb u p\u00ebrket k\u00ebtyre t\u00eb drejtave;<\/p>\n\n\n\n<p>iii) T\u00eb ardhurat nga zot\u00ebrimi i pasuris\u00eb s\u00eb luajtshme e vendosur n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>T\u00eb drejtat dhe informacioni i p\u00ebrmendur n\u00eb n\u00ebnndarjet \u201ci\u201d dhe \u201cii\u201d, m\u00eb sip\u00ebr, p\u00ebr q\u00ebllime t\u00eb k\u00ebtij ligji, trajtohen si pasuri e paluajtshme.<\/p>\n\n\n\n<p>g)t\u00eb ardhurat nga tjet\u00ebrsimi i:<\/p>\n\n\n\n<p>i)pasuris\u00eb, t\u00eb drejtave dhe informacionit t\u00eb p\u00ebrmendur n\u00eb shkronj\u00ebn \u201cf\u201d t\u00eb k\u00ebtij neni;<\/p>\n\n\n\n<p>ii)aksioneve ose interesave t\u00eb ngjash\u0451m, t\u00eb till\u0451 si interesat n\u00eb ortak\u00ebri ose truste, sipas p\u00ebrkufizimeve n\u00eb legjislacionet p\u00ebrkat\u00ebse, kudo q\u00eb ndodhen, n\u00eb qoft\u00eb se, n\u00eb \u00e7do koh\u00eb gjat\u00eb 365 dit\u00ebve para tjet\u00ebrsimit, k\u00ebtyre aksioneve ose interesave t\u00eb ngjash\u0451m u buron m\u00eb shum\u00eb se 50 p\u00ebr qind e vler\u00ebs direkt ose indirekt nga pasuria e paluajtshme, t\u00eb drejtat ose informacioni, t\u00eb p\u00ebrmendura n\u00eb shkronj\u00ebn \u201cf\u201d t\u00eb k\u00ebtij neni<\/p>\n\n\n\n<p>h. Divident\u00ebt, p\u00ebrfshir\u00eb ato nga ortak\u00ebrit\u00eb, t\u00eb shp\u00ebrndar\u00eb nga nj\u00eb person rezident;<\/p>\n\n\n\n<p>i. Fitimet kapitale nga tjet\u00ebrsimi i aksioneve t\u00eb entiteteve rezidente dhe \u00e7do letre me vler\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>j. Interesat e paguara nga organet e qeverisjes vendore ose qendrore, nga nj\u00eb tatimpagues rezident ose nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>k. Qirat\u00eb, kontratat e qeras\u00eb, tarifat e licenc\u00ebs, tarifat e sh\u00ebrbimit dhe honoraret q\u00eb paguhen nga nj\u00eb person rezident ose nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>l. Fitimet nga loj\u00ebrat e fatit p\u00ebr nj\u00eb tatimpagues rezident ose t\u00eb paguara nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>m. T\u00eb ardhura nga \u00e7do veprimtari tjet\u00ebr q\u00eb kryhet fizikisht n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 4<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Selia e P\u00ebrhershme <\/em><\/strong><em><\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Termi &#8220;seli e p\u00ebrhershme&#8221; n\u00ebnkupton nj\u00eb vend t\u00eb caktuar biznesi ku zhvillohet t\u00ebr\u00ebsisht ose pjes\u00ebrisht veprimtaria e biznesit t\u00eb nj\u00eb personi jorezident.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"2\"><li>Termi \u201cseli e p\u00ebrhershme\u201d p\u00ebrfshin ve\u00e7an\u00ebrisht:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>nj\u00eb vend administrimi;<\/li><li>nj\u00eb deg\u00eb;<\/li><li>nj\u00eb zyr\u00eb;<\/li><li>nj\u00eb fabrik\u00eb;<\/li><li>nj\u00eb punishte dhe<\/li><li>nj\u00eb minier\u00eb, nj\u00eb pus nafte ose gazi, nj\u00eb gurore ose \u00e7do vend tjet\u00ebr p\u00ebr nxjerrjen e burimeve natyrore.<\/li><li>nj\u00eb nd\u00ebrtes\u00eb ose nj\u00eb kantier nd\u00ebrtimi, instalimi ose projekti montimi ose \u00e7do aktivitet mbik\u00ebqyr\u00ebs t\u00eb lidhur vet\u00ebm n\u00ebse nj\u00eb kantier, projekt ose aktivitet i till\u00eb vazhdon n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se gjasht\u00eb muajsh gjat\u00eb \u00e7do periudh\u00eb dymb\u00ebdhjet\u00eb mujore;<\/li><li>\u00e7do aktivitet, duke p\u00ebrfshir\u00eb p\u00ebrdorimin ose instalimin e pajisjeve t\u00eb konsiderueshme t\u00eb kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb lidhje me k\u00ebrkimin, nxjerrjen ose shfryt\u00ebzimin e burimeve natyrore p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se tre muajsh gjat\u00eb \u00e7do periudhe dymb\u00ebdhjet\u00eb mujore;<\/li><li>kryerja e sh\u00ebrbimeve, duke p\u00ebrfshir\u00eb sh\u00ebrbimet e konsulenc\u00ebs t\u00eb ofruara nga nj\u00eb person n\u00ebp\u00ebrmjet punonj\u00ebsve t\u00eb tij ose individ\u00ebve t\u00eb tjer\u00eb, ndihma e t\u00eb cil\u00ebve k\u00ebrkohet nga personi p\u00ebr k\u00ebt\u00eb q\u00ebllim, vet\u00ebm n\u00ebse k\u00ebto aktivitete vazhdojn\u00eb (p\u00ebr t\u00eb nj\u00ebjtin person ose nj\u00eb person t\u00eb lidhur) n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se tre muajsh gjat\u00eb \u00e7do periudhe dymb\u00ebdhjet\u00ebmujore.<\/li><\/ol>\n\n\n\n<p>3. Pavar\u00ebsisht nga paragraf\u00ebt 1 dhe 2 t\u00eb k\u00ebtij neni, termi \u201cseli e p\u00ebrhershme\u201d do t\u00eb konsiderohet se nuk p\u00ebrfshin:<\/p>\n\n\n\n<p>i) p\u00ebrdorimi i objekteve vet\u00ebm p\u00ebr q\u00ebllim t\u00eb ruajtjes, ekspozimit ose d\u00ebrgimit t\u00eb mallrave q\u00eb i p\u00ebrkasin nd\u00ebrmarrjes;<\/p>\n\n\n\n<p>ii) mbajtjen e nj\u00eb stoku mallrash q\u00eb i p\u00ebrkasin nd\u00ebrmarrjes vet\u00ebm p\u00ebr q\u00ebllime magazinimi, ekspozimi ose shp\u00ebrndarjeje;<\/p>\n\n\n\n<p>iii) mbajtjen e nj\u00eb stoku mallrash q\u00eb i p\u00ebrkasin nd\u00ebrmarrjes vet\u00ebm p\u00ebr q\u00ebllime p\u00ebrpunimi nga nj\u00eb nd\u00ebrmarrje tjet\u00ebr;<\/p>\n\n\n\n<p>iv) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr q\u00ebllimin e blerjes s\u00eb mallrave ose t\u00eb mbledhjes s\u00eb informacionit p\u00ebr nd\u00ebrmarrjen;<\/p>\n\n\n\n<p>v) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr q\u00ebllimin e ushtrimit t\u00eb \u00e7do veprimtarie tjet\u00ebr p\u00ebr nd\u00ebrmarrjen;<\/p>\n\n\n\n<p>vi) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr \u00e7do kombinim t\u00eb aktiviteteve t\u00eb p\u00ebrmendura n\u00eb n\u00ebnparagraf\u00ebt i) deri n\u00eb v), me kusht q\u00eb nj\u00eb aktivitet i till\u00eb ose, n\u00eb rastin e n\u00ebnparagrafit vi), aktiviteti i p\u00ebrgjithsh\u00ebm i vendit fiks t\u00eb biznesit, t\u00eb jet\u00eb i nj\u00eb karakteri p\u00ebrgatitor ose ndihm\u00ebs.<\/p>\n\n\n\n<p>4. Paragrafi 3, nuk do t\u00eb zbatohet p\u00ebr nj\u00eb vend fiks biznesi, q\u00eb p\u00ebrdoret ose mir\u00ebmbahet nga nj\u00eb person jorezident n\u00ebse i nj\u00ebjti person ose nj\u00eb person i lidhur ngusht\u00ebsisht me t\u00eb ushtron aktivitete biznesi n\u00eb t\u00eb nj\u00ebjtin vend ose n\u00eb nj\u00eb vend tjet\u00ebr n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, dhe:<\/p>\n\n\n\n<p>i) ai vend ose nj\u00eb vend tjet\u00ebr p\u00ebrb\u00ebn nj\u00eb seli t\u00eb p\u00ebrhershme p\u00ebr personin ose personin e lidhur ngusht\u00ebsisht sipas parashikimeve t\u00eb k\u00ebtij neni, ose<\/p>\n\n\n\n<p>ii) aktiviteti i p\u00ebrgjithsh\u00ebm q\u00eb rezulton nga kombinimi i aktiviteteve t\u00eb kryera nga t\u00eb dy personat n\u00eb t\u00eb nj\u00ebjtin vend, ose nga i nj\u00ebjti person ose nga personat e lidhur ngusht\u00ebsisht n\u00eb t\u00eb dyja vendet, nuk \u00ebsht\u00eb i nj\u00eb karakteri p\u00ebrgatitor ose ndihm\u00ebs, me kushtin q\u00eb aktivitetet e biznesit t\u00eb kryera nga t\u00eb dy personat n\u00eb t\u00eb nj\u00ebjtin vend, ose nga i&nbsp; nj\u00ebjti person ose person i lidhur ngusht\u00ebsisht n\u00eb t\u00eb dy vendet, p\u00ebrb\u00ebjn\u00eb funksione plot\u00ebsuese q\u00eb jan\u00eb pjes\u00eb e nj\u00eb operacioni koheziv biznesi.<\/p>\n\n\n\n<p>5. Pavar\u00ebsisht nga parashikimet e paragraf\u00ebve 1 dhe 2, por n\u00eb zbatim t\u00eb parashikimeve t\u00eb paragrafit 7, kur nj\u00eb person vepron n\u00eb Republik\u00ebn e Shqiperis\u00eb n\u00eb em\u00ebr t\u00eb nj\u00eb personi jorezident, personi jorezident do t\u00eb konsiderohet se ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb lidhje me \u00e7do aktivitet q\u00eb ai person nd\u00ebrmerr, n\u00ebse nj\u00eb person i till\u00eb;<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>lidh zakonisht kontrata, ose zakonisht luan rolin kryesor n\u00eb lidhjen e kontratave q\u00eb lidhen n\u00eb m\u00ebnyr\u00eb rutinore pa modifikime materiale nga personi jorezident dhe k\u00ebto kontrata jan\u00eb:<\/li><\/ol>\n\n\n\n<p>a) n\u00eb em\u00ebr t\u00eb personit jorezident, ose<\/p>\n\n\n\n<p>b) p\u00ebr transferimin e pron\u00ebsis\u00eb ose p\u00ebr dh\u00ebnien e t\u00eb drejt\u00ebs s\u00eb p\u00ebrdorimit t\u00eb pron\u00ebs n\u00eb pron\u00ebsi t\u00eb personit jorezident ose q\u00eb personi jorezident ka t\u00eb drejt\u00ebn e p\u00ebrdorimit, ose<\/p>\n\n\n\n<p>c) p\u00ebr ofrimin e sh\u00ebrbimeve nga personi jorezident,<\/p>\n\n\n\n<p>p\u00ebrve\u00e7 n\u00ebse aktivitetet e nj\u00eb personi t\u00eb till\u00eb jan\u00eb t\u00eb kufizuara n\u00eb ato t\u00eb p\u00ebrmendura n\u00eb paragrafin 4, t\u00eb cilat, n\u00ebse ushtrohen n\u00ebp\u00ebrmjet nj\u00eb vendi fiks biznesi, nuk do ta b\u00ebjn\u00eb at\u00eb vend fiks biznesi nj\u00eb seli t\u00eb p\u00ebrhershme sipas dispozitave t\u00eb paragrafit 4; ose<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>personi zakonisht nuk lidh kontrata, as luan rolin kryesor p\u00ebr lidhjen e kontratave t\u00eb tilla, por mban nj\u00eb stok mallrash ose produlti tregtar nga t\u00eb cilat personi dor\u00ebzon rregullisht mallra ose produkt n\u00eb em\u00ebr t\u00eb personit jorezident.<\/li><\/ol>\n\n\n\n<p>6. Pavar\u00ebsisht nga dispozitat e m\u00ebsip\u00ebrme t\u00eb k\u00ebtij neni, por n\u00eb p\u00ebrputhje me dispozitat e paragrafit (7), nj\u00eb entitet sigurimi i nj\u00eb shteti tjet\u00ebr, p\u00ebrve\u00e7 n\u00eb lidhje me risigurimin, do t\u00eb konsiderohet se ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebse n\u00ebp\u00ebrmjet nj\u00eb personi mbledh prime n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb ose siguron rreziqe q\u00eb ndodhen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>7. Paragraf\u00ebt 5 dhe 6 nuk do t\u00eb zbatohen kur personi q\u00eb vepron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb em\u00ebr t\u00eb nj\u00eb personi joresident, ushtron biznes n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb si agjent i pavarur dhe vepron p\u00ebr personin jorezident n\u00eb rrjedh\u00ebn e zakonshme t\u00eb atij biznesi. Kur, megjithat\u00eb, nj\u00eb person vepron ekskluzivisht ose pothuajse ekskluzivisht n\u00eb em\u00ebr t\u00eb nj\u00eb ose m\u00eb shum\u00eb personave me t\u00eb cilat \u00ebsht\u00eb i lidhur ngusht\u00eb, ky person nuk do t\u00eb konsiderohet si agjent i pavarur sipas kuptimit t\u00eb k\u00ebtij paragrafi lidhur me ndonj\u00eb person t\u00eb till\u00eb.<\/p>\n\n\n\n<p>8. Thjesht fakti q\u00eb nj\u00eb person jorezident kontrollon ose kontrollohet nga nj\u00eb person rezident, ose q\u00eb ushtron biznes n\u00eb shtetin tjet\u00ebr (qoft\u00eb n\u00ebp\u00ebrmjet nj\u00eb selie t\u00eb p\u00ebrhershme ose ndryshe), nuk do t\u00eb p\u00ebrb\u00ebj\u00eb n\u00eb vetvete asnj\u00eb person nj\u00eb seli t\u00eb p\u00ebrhershme t\u00eb tjetrit.<\/p>\n\n\n\n<p>9. Nj\u00eb person konsiderohet i lidhur ngusht\u00eb me nj\u00eb person tjet\u00ebr n\u00ebse, bazuar n\u00eb t\u00eb gjitha faktet dhe rrethanat relevante, nj\u00ebri ka kontroll mbi tjetrin ose t\u00eb dy jan\u00eb n\u00ebn kontrollin e t\u00eb nj\u00ebjt\u00ebve persona. N\u00eb \u00e7do rast, nj\u00eb person do t\u00eb konsiderohet se \u00ebsht\u00eb i lidhur ngusht\u00eb me nj\u00eb person tjet\u00ebr n\u00ebse nj\u00ebri zot\u00ebron drejtp\u00ebrdrejt ose t\u00ebrthorazi t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb interesit p\u00ebrfitues n\u00eb tjetrin (ose, n\u00eb rastin e nj\u00eb shoq\u00ebrie, jo m\u00eb pak se 50 p\u00ebr qind t\u00eb vota dhe vlera e p\u00ebrgjithshme e aksioneve t\u00eb shoq\u00ebris\u00eb ose e interesit t\u00eb kapitalit t\u00eb dobish\u00ebm n\u00eb shoq\u00ebri) ose n\u00ebse nj\u00eb person tjet\u00ebr zot\u00ebron drejtp\u00ebrdrejt ose t\u00ebrthorazi jo m\u00eb pak se 50 p\u00ebrqind t\u00eb interesit p\u00ebrfitues (ose, n\u00eb rastin e nj\u00eb shoq\u00ebrie, jo m\u00eb pak se 50 p\u00ebrqind t\u00eb vot\u00ebs dhe vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb aksioneve t\u00eb shoq\u00ebris\u00eb ose t\u00eb interesit t\u00eb kapitalit t\u00eb dobish\u00ebm n\u00eb shoq\u00ebri) t\u00eb personit ose t\u00eb t\u00eb dy personave.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 5<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Fusha &nbsp;e zbatimit<\/em><\/strong><\/p>\n\n\n\n<p>1) Personat rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale dhe tatimit mbi te ardhurat e korporat\u00ebs&nbsp; p\u00ebr t\u00eb ardhurat e tatueshme nga t\u00eb gjitha burimet, t\u00eb realizuara brenda apo jasht\u00eb territorit&nbsp; t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb n\u00eb nj\u00eb vit tatimor t\u00eb caktuar.<\/p>\n\n\n\n<p>2)&nbsp; P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe nga ky Ligj, personat jorezident\u00eb jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat p\u00ebr totalin e:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>T\u00eb ardhurave t\u00eb tyre t\u00eb tatueshme n\u00eb mbar\u00eb bot\u00ebn q\u00eb i atribuohen nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri; dhe<\/li><li>N\u00eb mas\u00ebn q\u00eb nuk p\u00ebrfshihen n\u00eb pik\u00ebn (i), m\u00eb sip\u00ebr, t\u00eb ardhurat e tyre t\u00eb tatueshme nga t\u00eb gjitha burimet q\u00eb kan\u00eb nj\u00eb burim n\u00eb Shqip\u00ebri, sipas nenit 3 [burimi i t\u00eb ardhur\u00ebs dhe pagesave] n\u00eb nj\u00eb vit t\u00eb caktuar tatimor.&nbsp;<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 6<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Viti Tatimor<\/em><\/strong><\/p>\n\n\n\n<p>Viti tatimor fillon m\u00eb 1 janar dhe p\u00ebrfundon m\u00eb 31 Dhjetor t\u00eb \u00e7do viti kalendarik.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tatimi mbi t\u00eb Ardhurat Personale<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 1<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozitat e p\u00ebrgjithshme p\u00ebr Tatimin mbi t\u00eb Ardhurat Personale<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 7<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Tatimpaguesi i Tatimit mbi te Ardhurat Personale<\/em><\/strong><em><\/em><\/p>\n\n\n\n<p><strong>\u00c7do person fizik<\/strong> \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr tatimin mbi t\u00eb ardhurat personale (\u2018tatimpagues i tatimit mbi t\u00eb ardhurat personale\u2019).<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 8<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Rezidenca<\/em><\/strong><\/p>\n\n\n\n<p>Tatimpagues rezident i tatimit mbi t\u00eb ardhurat personale, \u00ebsht\u00eb \u00e7do tatimpagues q\u00eb p\u00ebrmbush nj\u00eb prej kushteve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Ka nj\u00eb vendbanim t\u00eb q\u00ebndruesh\u00ebm n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb gjat\u00eb vitit tatimor; ose<\/li><li>Q\u00ebndron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb gjat\u00eb vitit tatimor dhe ky q\u00ebndrim \u00ebsht\u00eb brenda nj\u00eb periudhe ose periudhash q\u00eb n\u00eb total arrijn\u00eb n\u00eb 183 dit\u00eb ose m\u00eb shum\u00eb brenda nj\u00eb periudhe 12 mujore q\u00eb fillon ose mbaron me vitin tatimor p\u00ebrkat\u00ebs. Dita e daljes nga vendi dhe dita e hyrjes n\u00eb vend, do t\u00eb trajtohen m\u00eb vehte si dit\u00eb t\u00eb pranis\u00eb s\u00eb tij n\u00eb vend; ose<\/li><li>\u00cbsht\u00eb shtetas i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb i cili, jasht\u00eb territorit t\u00eb saj, kryen detyr\u00ebn si i pun\u00ebsuar apo funksionar zyrtar i Qeveris\u00eb s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; ose<\/li><li>Ka nj\u00eb dyqan, zyr\u00eb profesionale, fabrik\u00eb ose nj\u00eb vend tjet\u00ebr ku personi fizik ushtron aktivitetin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, ose ka vendbanim t\u00eb zakonsh\u00ebm n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, p\u00ebrve\u00e7 rastit kur personi fizik ka nj\u00eb banes\u00eb t\u00eb p\u00ebrhershme jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb p\u00ebr t\u00eb gjith\u00eb vitin tatimor dhe gjithashtu nuk ka banes\u00eb t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb; ose<\/li><li>Ka qendr\u00ebn e interesave jetike n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb n\u00ebnkupton lidhje t\u00eb r\u00ebnd\u00ebsishme personale apo ekonomike me Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ol>\n\n\n\n<p>Personi fizik, i cili \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb gjat\u00eb nj\u00eb viti tatimor sipas k\u00ebtij neni, duke patur rezidenc\u00eb t\u00eb p\u00ebrhershme apo vend ushtrim veprimtarie, dhe i cili nuk ishte rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb vitin tatimor paraardh\u00ebs, \u00ebsht\u00eb rezident vet\u00ebm nga fillimi i periudh\u00ebs 183 ditore ose nga data n\u00eb t\u00eb cil\u00ebn ata kan\u00eb poseduar rezidenc\u00ebn e p\u00ebrhershme apo vendin e ushtrimit t\u00eb veprimtaris\u00eb.&nbsp; P\u00ebrndryshe, personi fizik i cili \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb gjat\u00eb nj\u00eb viti tatimor trajtohet si rezident p\u00ebr t\u00eb gjith\u00eb vitin.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 9<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Dokumentacioni<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb t\u00eb gjith\u00eb dokumentacionin e nevojsh\u00ebm p\u00ebr t\u00eb v\u00ebrtetuar t\u00eb dh\u00ebnat e deklaruara n\u00eb Deklarat\u00ebn e t\u00eb ardhurave.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c7do individ i vet\u00ebpun\u00ebsuar ose tregtar i cili nuk i n\u00ebnshtrohet detyrimit ligjor p\u00ebr mbajtjen e kontabilitetit n\u00eb p\u00ebrputhje me Ligjin \u201cPer kontabilitetin dhe pasqyrat financiare\u201d, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb t\u00eb pakt\u00ebn regjistrin e t\u00eb ardhurave, shpenzimeve, llogarive t\u00eb ark\u00ebtueshme dhe detyrimeve\/borxheve, sipas nj\u00eb strukture t\u00eb thjeshtuar si\u00e7 p\u00ebrcaktohet n\u00eb aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb P\u00ebrcaktimit t\u00eb t\u00eb Ardhurave t\u00eb Tatueshme<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 10<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>E ardhura e tatueshme<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:<\/li><\/ol>\n\n\n\n<p>a. T\u00eb ardhura nga pun\u00ebsimi;<\/p>\n\n\n\n<p>b. T\u00eb ardhura nga biznesi;<\/p>\n\n\n\n<p>c. T\u00eb ardhura nga investimet.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat n\u00eb natyr\u00eb vler\u00ebsohen &nbsp;me vler\u00ebn e tregut, p\u00ebr aq sa nuk p\u00ebrcaktohet ndryshe n\u00eb k\u00ebt\u00eb ligj ose aktet n\u00ebnligjore t\u00eb nxjerra n\u00eb zbatim t\u00eb tij.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Parimi i Tregut, si\u00e7 p\u00ebrcaktohet n\u00eb Nenin 44 [Parimi i Tregut], aplikohet p\u00ebr transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 11<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhura q\u00eb nuk jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale<\/em><\/strong><\/p>\n\n\n\n<p>T\u00eb ardhurat e m\u00ebposhtme nuk jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale:&nbsp;&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb ardhurat e p\u00ebrfituara si rezultat i sigurimit n\u00eb skem\u00ebn e detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndetesore.<\/li><li>Ndihmat ekonomike nga buxhetet publike p\u00ebr individ\u00ebt pa t\u00eb ardhura ose me t\u00eb ardhura t\u00eb ulta, sipas p\u00ebrcaktimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs ne fuqi.<\/li><li>T\u00eb ardhurat e p\u00ebrjashtuara mbi baz\u00ebn e marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li><li>Kompensimet financiare t\u00eb paguara p\u00ebr pronar\u00ebt e pronave si shp\u00ebrblim p\u00ebr shpron\u00ebsimet e b\u00ebra nga shteti p\u00ebr interesa publike, ose ish-pronar\u00ebve p\u00ebr shpron\u00ebsimin e pron\u00ebs s\u00eb tyre n\u00eb t\u00eb kaluar\u00ebn.<\/li><li>Kompensimet financiare t\u00eb paguara ish t\u00eb d\u00ebnuarve politik\u00eb dhe pasardh\u00ebsve t\u00eb tyre.<\/li><li>Shp\u00ebrblimet dhe \u00e7mimet e dh\u00ebna nga institucionet shtet\u00ebrore p\u00ebr arritje n\u00eb shkenc\u00eb, sport, kultur\u00eb.&nbsp;<\/li><li>Bursat e nx\u00ebn\u00ebsve dhe t\u00eb student\u00ebve<\/li><li>P\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblime, t\u00eb marra n\u00ebp\u00ebrmjet vendimeve t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykatave, si dhe kompensimet e caktuara p\u00ebr kostot gjyq\u00ebsore.<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 12<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb Ardhurat nga Pun\u00ebsimi<\/em><\/strong><strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat nga Pun\u00ebsimi p\u00ebrfshijn\u00eb:<ul><li>Pagat, shp\u00ebrblimet dhe p\u00ebrfitimet q\u00eb rrjedhin nga marr\u00ebdh\u00ebnie pun\u00ebsimi ose t\u00eb ngjashme me to, pavar\u00ebsisht n\u00ebse k\u00ebto marr\u00ebdh\u00ebnie jan\u00eb aktuale, t\u00eb ardhshme ose t\u00eb kaluara, dhe ku tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb ndjek\u00eb udh\u00ebzimet e paguesit t\u00eb t\u00eb ardhurave n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb marr\u00eb pages\u00ebn\/shp\u00ebrblimin;<\/li><li>Shp\u00ebrblimet e drejtor\u00ebve, shp\u00ebrblimet si antar i bordit t\u00eb drejtor\u00ebve ose i organit ligjor t\u00eb nj\u00eb shoq\u00ebrie, si dhe shp\u00ebrblimet p\u00ebr menaxhimin dhe pjes\u00ebmarrjen n\u00eb k\u00ebshillat drejtues.<\/li><li>Shp\u00ebrblimet dhe p\u00ebrfitimet e paguara nga shoq\u00ebria \u00a0p\u00ebr partnerin e saj p\u00ebr pun\u00ebn e kryer p\u00ebr k\u00ebt\u00eb shoq\u00ebri;<\/li><li>Shp\u00ebrblimet dhe p\u00ebrfitimet e marra nga an\u00ebtar\u00ebt e parlamentit, zyrtar\u00ebt dhe n\u00ebpun\u00ebsit civil\u00eb p\u00ebr sh\u00ebrbimet e tyre, si dhe p\u00ebr \u00e7do veprimtari t\u00eb kryer n\u00eb lidhje me funksionin e tyre;<\/li><li>T\u00eb ardhurat e fituara nga nj\u00eb individ i vet\u00ebpun\u00ebsuar n\u00ebse:<\/li><\/ul><\/li><li>50 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave t\u00eb fituara, merren direkt ose indirekt nga nj\u00eb klient i vet\u00ebm; ose<\/li><li>90 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave totale t\u00eb fituara merren nga m\u00eb pak se 3 klient\u00eb;\u00a0 ose<\/li><li>personi \u00ebsht\u00eb i detyruar t\u00eb ndjek\u00eb udh\u00ebzimet e klientit p\u00ebr t\u00eb p\u00ebrfituar t\u00eb ardhurat.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat nga pun\u00ebsimi gjithashtu p\u00ebrfshijn\u00eb pagesat q\u00eb kryhen n\u00eb rastet e &nbsp;shkurtimit, humbjes ose nd\u00ebrprerjen e marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit, si dhe &nbsp;pagesat nga pensionet vullnetare.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur t\u00eb ardhurat nga pun\u00ebsimi i paguhen nj\u00eb t\u00eb pun\u00ebsuari n\u00ebp\u00ebrmjet nj\u00eb agjenti pun\u00ebsimi jo rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe shuma e p\u00ebrgjithshme e paguar p\u00ebrfshin tarif\u00ebn e komisionit, t\u00eb ardhurat nga pun\u00ebsimi konsiderohen t\u00eb jen\u00eb s\u00eb paku [70%\/80%] e shum\u00ebs s\u00eb p\u00ebrgjithshme.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur pun\u00ebdh\u00ebn\u00ebsi i jep punonj\u00ebsit nj\u00eb automjet dhe punonj\u00ebsit i lejohet t\u2019a p\u00ebrdor\u00eb automjetin edhe p\u00ebr q\u00ebllime private, p\u00ebrfitimi n\u00eb natyr\u00eb i k\u00ebtij punonj\u00ebsi konsiderohet si [1]% e kostove t\u00eb automjetit, t\u00eb cilat jan\u00eb apo duhet te jen\u00eb te amortizueshme p\u00ebr pun\u00ebdh\u00ebn\u00ebsin, p\u00ebr cdo muaj n\u00eb t\u00eb cilin automjeti ishte perdorur, pavar\u00ebsisht se p\u00ebr sa dit\u00eb t\u00eb atij muaji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat&nbsp; sipas paragrafeve \u201ca\u201d deri \u201ce\u201d&nbsp; m\u00eb posht\u00eb, jan\u00eb t\u00eb ardhura t\u00eb p\u00ebrjashtuara nga pun\u00ebsimi:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Vlera e ushqimeve t\u00eb konsumuara, pijeve (jo alkoolike), pajisjet e pun\u00ebs, trajtimi mjek\u00ebsor dhe p\u00ebrfitime t\u00eb tjera t\u00eb parashikuara, n\u00eb ambjentet ku &nbsp;operohet nga ose n\u00eb em\u00ebr t\u00eb nj\u00eb pun\u00ebdh\u00ebn\u00ebsi, dhe q\u00eb jan\u00eb t\u00eb disponueshme p\u00ebr t\u00eb gjith\u00eb t\u00eb pun\u00ebsuarit n\u00eb kushte t\u00eb ngjashme dhe q\u00eb krijojn\u00eb kushte m\u00eb t\u00eb mira pune p\u00ebr t\u00eb pun\u00ebsuarit.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Rimbursimi i shpenzimeve t\u00eb udh\u00ebtimit dhe akomodimit dhe dietat e udh\u00ebtimit, kur paguhen n\u00eb baz\u00eb t\u00eb procedur\u00ebs s\u00eb p\u00ebrcaktuar sipas legjislacionit n\u00eb fuqi, apo akteve n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij Ligji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kompensimet e parashikuara p\u00ebr punonj\u00ebsit n\u00eb rast t\u00eb s\u00ebmundjeve, fatkeq\u00ebsive apo v\u00ebshtir\u00ebsi jetese sipas parashikimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi dhe dispozitave t\u00eb akteve n\u00ebnligjore n\u00eb zbatimt\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kontributet p\u00ebr sigurimin e jet\u00ebs &nbsp;dhe t\u00eb tjera, p\u00ebrve\u00e7 sigurimit t\u00eb detyruesh\u00ebm t\u00eb kujdesit sh\u00ebndet\u00ebsor t\u00eb nj\u00eb punonj\u00ebsi t\u00eb b\u00ebr\u00eb nga pun\u00ebdh\u00ebn\u00ebsi, deri n\u00eb [5%] t\u00eb pag\u00ebs bruto.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat q\u00eb rrjedhin nga pagat dhe kompensimet p\u00ebr marr\u00ebdh\u00ebniet e pun\u00ebs t\u00eb zyrtar\u00ebve t\u00eb konsullatave, diplomat\u00ebt, ose t\u00eb ngjash\u00ebm t\u00eb vendeve t\u00eb treta dhe organizatave nd\u00ebrkomb\u00ebtare t\u00eb cil\u00ebt, gjat\u00eb kryerjes s\u00eb funksioneve t\u00eb tyre zyrtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb p\u00ebrputhje me konventat apo marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb n\u00ebnshkruara, ose t\u00eb pranuara nga Republika e Shqip\u00ebris\u00eb apo Qeveria Shqiptare, g\u00ebzojn\u00eb statusin diplomatik.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat vjetore t\u00eb tatueshme nga marr\u00ebdh\u00ebniet e pun\u00ebsimit p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb tatueshme nga pun\u00ebsimi, t\u00eb marra nga nj\u00eb tatimpagues gjat\u00eb vitit tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shuma e pagave dhe t\u00eb ngjashme me to t\u00eb paguara n\u00eb nj\u00eb pages\u00eb t\u00eb vetme n\u00eb nj\u00eb vit t\u00eb caktuar, p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura t\u00eb viteve&nbsp; p\u00ebr t\u00eb cilat jan\u00eb paguar.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 13<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhurat nga biznesi<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat nga biznesi p\u00ebrfshijn\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to, t\u00eb ardhurat sipas paragrafeve \u201ca\u201d deri \u201cj\u201d n\u00eb vijim, n\u00ebse nuk jan\u00eb p\u00ebrcaktuar si t\u00eb ardhura nga pun\u00ebsimi sipas Nenit 12 [T\u00eb ardhurat nga pun\u00ebsimi] t\u00eb k\u00ebtij ligji:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb ardhurat e nj\u00eb personi fizik nga \u00e7do aktivitet i biznesit i \u00e7far\u00ebdo lloji, duke p\u00ebrfshir\u00eb \u00e7do aktivitet t\u00eb individ\u00ebve t\u00eb vet\u00ebpun\u00ebsuar ose tregtar .<ul><li>T\u00eb ardhurat nga interesi, divident\u00ebt dhe honoraret t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin.<\/li><li>T\u00eb ardhurat nga shitja e letrave me vler\u00eb, t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin.\u00a0<\/li><li>T\u00eb ardhurat nga dh\u00ebnia me qera e nj\u00eb biznesi, pavar\u00ebsisht se qeradh\u00ebnia i p\u00ebrfshin t\u00eb gjitha apo nj\u00eb pjes\u00eb t\u00eb aktiveve t\u00eb trup\u00ebzuara apo t\u00eb patrup\u00ebzuara.<\/li><li>T\u00eb ardhurat nga shitja e cdo lloj aktivi dhe detyrimi t\u00eb biznesit, p\u00ebrfshir\u00eb edhe shitjen e t\u00eb gjith\u00eb biznesit.<\/li><li>T\u00eb ardhurat nga prodhimi bujq\u00ebsor ose blegtoral.<\/li><li>Fitimi kapital i realizuar nga transferimi i aktiveve dhe pasiveve t\u00eb biznesit n\u00eb nj\u00eb riorganizim biznesi, sic p\u00ebrcaktohet n\u00eb Nenin 46 [Rregullat e zbatueshme mbi riorganizimet e biznesit] t\u00eb k\u00ebtij Ligji.<\/li><li>Dhuratat, financimet apo subvencionet e marra nga nj\u00eb person n\u00eb lidhje me biznesin e tij.<\/li><li>Cdo lloj tarife sh\u00ebrbimi.<\/li><li>Fitimet kapitale nga rivler\u00ebsimi i aktiveve t\u00eb Biznesit kur k\u00ebto aktive jan\u00eb dh\u00ebn\u00eb si kontribut n\u00eb natyr\u00eb n\u00eb kapitalin e nj\u00eb kompanie, qoft\u00eb n\u00eb themelimin e saj apo rritjen e kapitalit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat vjetore t\u00eb tatueshme nga biznesi, p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb biznesit, pak\u00ebsuar me shpenzimet p\u00ebrkat\u00ebse t\u00eb dokumentuara dhe t\u00eb kryera me q\u00ebllim fitimin, ruajtjen dhe sigurimin e t\u00eb ardhurave. T\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit duhet t\u00eb llogariten n\u00eb p\u00ebrputhje me Pjes\u00ebn 4 t\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 14<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Regjimi i ve\u00e7ant\u00eb p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00ebse qarkullimi i individit tregtar ose t\u00eb vet\u00ebpun\u00ebsuar nuk i kalon [10<em>,000,000<\/em>] Milion\u00eb Lek\u00eb n\u00eb vit, ata kan\u00eb t\u00eb drejt\u00eb q\u00eb nga t\u00eb ardhurat e biznesit, t\u00eb zbres\u00eb shpenzimet e supozuara n\u00eb nj\u00eb shum\u00eb t\u00eb vetme si m\u00eb posht\u00eb, &nbsp;pa mbajtur regjistrime n\u00eb kontabilitet.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb prodhuese;<\/li><li>90 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb &nbsp;e tregtimit me shumic\u00eb;<\/li><li>70 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me pakic\u00eb t\u00eb mallrave dhe transportit individual;<\/li><li>60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb bare, restorante, disko etj, t\u00eb k\u00ebsaj natyre;<\/li><li>50 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e sh\u00ebrbimeve, veprimtarite artizanale dhe atyre zejtare<\/li><li>35 % t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar.<\/li><\/ol>\n\n\n\n<p>Aktivitetet sipas k\u00ebtij paragrafi, p\u00ebrcaktohen me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, bazuar n\u00eb Kodin e Veprimtarive Ekonomike.<\/p>\n\n\n\n<p>2) Tatimpaguesi i cili ka zbritur shpenzimet n\u00eb nj\u00eb shum\u00eb t\u00eb vetme sipas paragraf\u00ebve t\u00eb m\u00ebsip\u00ebrm,&nbsp; nuk i lejohet t\u00eb k\u00ebrkoj\u00eb zbritje apo kompensim tjet\u00ebr p\u00ebrve\u00e7 kompensimit personal sipas nenit 22 [Zbritjet nga Baza Tatimore] t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 15<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhurat nga investimet<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat nga investimet, n\u00ebse nuk konsiderohen si t\u00eb ardhura nga biznesi, sipas Neni 13 [T\u00eb ardhurat nga Biznesi] t\u00eb k\u00ebtij ligji, p\u00ebrfshijn\u00eb t\u00eb ardhurat n\u00eb vijim,:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb ardhurat nga interesi, dividend\u00ebt dhe honoraret;<ul><li>Fitimet kapitale nga tjet\u00ebrsimi i letrave me vler\u00eb;<\/li><li>Fitimet kapitale t\u00eb \u00a0realizuara nga skemat e sigurimit t\u00eb jet\u00ebs dhe pensionit vullnetar q\u00eb nuk jan\u00eb t\u00eb lidhura me t\u00eb ardhurat nga pun\u00ebsimi;<\/li><li>T\u00eb ardhurat nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme;<\/li><li>T\u00eb ardhurat nga qiraja e pasurive t\u00eb paluajtshme.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat si m\u00eb posht\u00eb jan\u00eb t\u00eb ardhura t\u00eb p\u00ebrjashtuara t\u00eb investimeve:<\/li><\/ul>\n\n\n\n<p>a)&nbsp; T\u00eb ardhurat nga tjet\u00ebrsimi i pasurive te luajtshme, p\u00ebrve\u00e7:<\/p>\n\n\n\n<p>i. &nbsp;tjet\u00ebrsimit t\u00eb automjeteve, aeroplan\u00ebve dhe anijeve n\u00eb qoft\u00eb se ato shiten brenda m\u00eb pak se 12 muajve nga blerja;<\/p>\n\n\n\n<p>ii. &nbsp;veprave t\u00eb artit me vler\u00ebs individuale mbi [\u2026] Lek\u00eb.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat p\u00ebr transferimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb tok\u00ebs bujq\u00ebsore nga nj\u00eb fermer i regjistruar p\u00ebr nj\u00eb person fizik ose entitet i cili kryen nj\u00eb aktivitet bujq\u00ebsor dhe n\u00eb qoft\u00eb se pasardh\u00ebsi ligjor e mban tok\u00ebn p\u00ebr t\u00eb nj\u00ebjtin q\u00ebllim dhe aktivitet.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme, n\u00eb t\u00eb cil\u00ebn tatimpaguesi ose paraardh\u00ebsi ose pasardh\u00ebsi i tij ka jetuar n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme p\u00ebr t\u00eb pakt\u00ebn [5 vjet] rregullisht para shitjes ose do t\u00eb jetoj\u00eb p\u00ebr t\u00eb pakt\u00ebn [5 vjet] n\u00eb rastin e nj\u00eb prone t\u00eb re t\u00eb fituar n\u00eb shk\u00ebmbim t\u00eb dh\u00ebnies s\u00eb truallit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat nga Eurobondet kur p\u00ebrfituesi \u00ebsht\u00eb person fizik jo rezident.<\/li><\/ul>\n\n\n\n<p>E ardhura nga investimet e marr\u00eb bashk\u00ebrisht nga m\u00eb shum\u00eb se nj\u00eb an\u00ebtar i familjes konsiderohet si e ardhur &nbsp;p\u00ebr an\u00ebtarin e familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 16<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhurat e &nbsp;tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e letrave me vler\u00eb<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>E ardhura e tatueshme e investimit nga tjet\u00ebrsimi i letrave me vler\u00eb p\u00ebrcaktohet si diferenc\u00eb nd\u00ebrmjet \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes s\u00eb k\u00ebtyre aseteve t\u00eb tjet\u00ebrsuara. \u00c7do shpenzim q\u00eb lidhet drejtp\u00ebrdrejt me blerjen dhe shitjen e letrave me vler\u00eb p\u00ebrfshihet n\u00eb \u00e7mimin e blerjes dhe n\u00eb \u00e7mimin e shitjes dhe nuk shtohet apo zbritet p\u00ebrkat\u00ebsisht.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse t\u00eb ardhurat e tatueshme sipas k\u00ebtij Neni rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, nj\u00eb humbje e till\u00eb mund t\u00eb kompensohet me t\u00eb ardhura t\u00eb tatueshme t\u00eb investimeve nga tjet\u00ebrsimi&nbsp; i letrave me vler\u00eb n\u00eb t\u00eb nj\u00ebjtin vit tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr letrat me vler\u00eb t\u00eb listuara n\u00eb burs\u00eb, \u00e7mimet e blerjes dhe t\u00eb shitjes p\u00ebrcaktohen nga dokumentet p\u00ebrkat\u00ebse t\u00eb tregtimit n\u00eb dat\u00ebn e shitjes.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr letrat me vler\u00eb t\u00eb pa listuara, \u00e7mimi i shitjes p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb kapitalit t\u00eb shoq\u00ebris\u00eb q\u00eb emeton letrat me vler\u00eb n\u00eb momentin e shitjes ose vler\u00ebs s\u00eb tregut t\u00eb deklaruar n\u00eb marr\u00ebveshjen e transferimit, n\u00ebse kjo vler\u00eb \u00ebsht\u00eb m\u00eb e lart\u00eb. \u00c7mimi i blerjes p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb kapitalit t\u00eb shoq\u00ebris\u00eb q\u00eb emeton letrat me vler\u00eb n\u00eb momentin e blerjes, ose t\u00eb vler\u00ebs s\u00eb p\u00ebrmendur n\u00eb marr\u00ebveshjen e transferimit n\u00eb momentin e blerjes s\u00eb letrave me vler\u00eb, cilado qoft\u00eb m\u00eb e ul\u00ebt. N\u00ebse \u00e7mimi i blerjes nuk mund t\u00eb p\u00ebrcaktohet, ai konsiderohet t\u00eb jet\u00eb zero.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastin e letrave me vler\u00eb t\u00eb fituara me trash\u00ebgimi ose dhurim, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e letrave me vler\u00eb t\u00eb dhuruara ose trash\u00ebguara n\u00eb momentin e p\u00ebrfitimit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tjet\u00ebrsimi i letrave me vler\u00eb p\u00ebrfshin kontributin n\u00eb natyr\u00eb t\u00eb letrave me vler\u00eb si kapital fillestar ose nj\u00eb rritje kapitali t\u00eb nj\u00eb entiteti.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 17<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme.<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb p\u00ebrcaktohen si diferenc\u00eb midis \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes s\u00eb pasuris\u00eb.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c7mimi i blerjes n\u00eb lidhje me t\u00eb ardhurat e pa tatueshme t\u00eb investimit nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme nuk mund t\u00eb zbritet nga baza e tatimit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastin e pasuris\u00eb s\u00eb paluajtshme q\u00eb \u00ebsht\u00eb fituar me trash\u00ebgimi ose dhurim, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e pasuris\u00eb t\u00eb dhuruar ose trash\u00ebguar n\u00eb momentin e marrjes.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse t\u00eb ardhurat e tatueshme nga investimi sipas k\u00ebtij paragrafi rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, t\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb konsiderohen t\u00eb jen\u00eb zero.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c7mimi i shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme vler\u00ebsohet me m\u00eb t\u00eb lartin nd\u00ebrmjet&nbsp; cmimit t\u00eb shitjes sipas kontrat\u00ebs dhe cmimit referues t\u00eb p\u00ebrcaktuar n\u00eb aktet n\u00eb fuqi.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Vlera e blerjes s\u00eb tok\u00ebs n\u00eb rastin e shk\u00ebmbimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr token, me t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb s\u00eb nd\u00ebrtes\u00ebs e cila nd\u00ebrtohet n\u00eb at\u00eb vend, matet me \u00e7mimin e referenc\u00ebs s\u00eb tok\u00ebs p\u00ebr m2 t\u00eb miratuar me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave p\u00ebr qytetet dhe zonat brenda qytetit. \u00c7mimi i shitjes matet me nj\u00eb referenc\u00eb t\u00eb vler\u00ebs s\u00eb tregut t\u00eb pron\u00ebs s\u00eb paluajtshme t\u00eb fituar n\u00eb k\u00ebmbim t\u00eb tok\u00ebs duke marr\u00eb parasysh t\u00eb gjitha pjes\u00ebt e sip\u00ebrfaqes s\u00eb nd\u00ebrtimit nga t\u00eb cilat p\u00ebrfiton pronari i tok\u00ebs. Metodologjia p\u00ebr matjen e \u00e7mimit t\u00eb blerjes dhe t\u00eb shitjes duhet t\u00eb zgjidhet n\u00eb m\u00ebnyr\u00eb konsistente dhe t\u00eb p\u00ebrcaktohet me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi mbi t\u00eb ardhurat personale n\u00eb lidhje me t\u00eb ardhurat nga investimet nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme duhet t\u00eb paguhet nga personi fizik q\u00eb transferon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, para regjistrimit t\u00eb pasurive t\u00eb m\u00ebsip\u00ebrme n\u00eb regjistrin e pasurive t\u00eb paluajtshme, n\u00eb p\u00ebrputhje me dispozitat ligjore p\u00ebrkat\u00ebse. Institucioni p\u00ebrgjegj\u00ebs i regjistrit t\u00eb pasurive t\u00eb paluajtshme nuk regjistron&nbsp; pasurin\u00eb e paluajtshme, derisa pagesa e tatimit t\u00eb jet\u00eb konfirmuar. Institucioni p\u00ebrgjegj\u00ebs i regjistrit t\u00eb pasurive t\u00eb paluajtshme duhet t\u00eb transferojn\u00eb brenda dat\u00ebs 20 t\u00eb muajit t\u00eb ardhsh\u00ebm, n\u00eb llogarin\u00eb e administrat\u00ebs tatimore, tatimin e mbledhur n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij Neni.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Nuk \u00ebsht\u00eb objekt i tatimit sipas k\u00ebtij neni, kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr banes\u00ebn dhe\/ose truallin, brenda lidhjes gjinore n\u00eb familje, bashk\u00ebshort, bashk\u00ebshorte, f\u00ebmij\u00eb, mot\u00ebr e v\u00eblla, &nbsp;vet\u00ebm nj\u00eb her\u00eb ndaj nj\u00eb p\u00ebrfituesi, n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 18<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb ardhurat vjetore t\u00eb tatueshme nga Investimi<\/em><\/strong><\/p>\n\n\n\n<p>T\u00eb ardhurat vjetore t\u00eb tatueshme nga investimi p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb tatueshme nga investimi.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 19<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Kur nj\u00eb person fizik ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj t\u00eb kontrolluar, fitimet e t\u00eb cilit nuk i n\u00ebnshtrohen tatimit ose jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi n\u00eb Shqip\u00ebri, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga &#8216;t\u00eb ardhurat pasive&#8217;, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit fizik.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c7do entitet i huaj konsiderohet entitet i huaj i kontrolluar kur plot\u00ebsohen kushtet e m\u00ebposhtme:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>personi fizik, ose s\u00eb bashku me personat e lidhur, ka nj\u00eb pjes\u00ebmarrje t\u00eb drejtp\u00ebrdrejt\u00eb ose t\u00eb t\u00ebrthort\u00eb prej m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs, ose zot\u00ebron drejtp\u00ebrdrejt ose t\u00ebrthorazi m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb kapitalit, ose g\u00ebzon t\u00eb drejt\u00ebn t\u00eb marr\u00eb m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb fitimit te atij entiteti; dhe<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>tatimi aktual i paguar mbi fitimin e tij nga entiteti \u00ebsht\u00eb m\u00eb pak se 50 p\u00ebr qind e tatimit q\u00eb do t&#8217;i ngarkohej entitetit n\u00eb rast se do t\u00eb kishte qen\u00eb nj\u00eb entitet rezident n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Fitimet e m\u00ebposht\u00ebme konsiderohen t\u00eb rrjedh\u00ebura &nbsp;nga &#8216;t\u00eb ardhura pasive&#8217;:<\/li><\/ul>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a) interesat ose \u00e7do e ardhur e realizuar nga aktivet financiare;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b) honoraret ose \u00e7do e ardhur tjet\u00ebr e realizuar nga pron\u00ebsia intelektuale;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c) divident\u00ebt dhe t\u00eb ardhurat nga shitja e letrave me vler\u00eb;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; d) t\u00eb ardhurat nga qiraja financiare.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse \u201ct\u00eb ardhurat pasive\u201d nuk kalojn\u00eb 30 p\u00ebr qind t\u00eb fitimit total t\u00eb entitetit t\u00eb kontrolluar t\u00eb huaj, dispozitat e k\u00ebtij neni nuk zbatohen.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur entiteti i shp\u00ebrndan fitimet personit fizik dhe ato fitime t\u00eb shp\u00ebrndara p\u00ebrfshihen n\u00eb t\u00eb ardhurat e tatueshme t\u00eb personit fizik, shumat e t\u00eb ardhurave t\u00eb p\u00ebrfshira m\u00eb par\u00eb n\u00eb baz\u00ebn tatimore sipas k\u00ebtij neni zbriten nga baza tatimore p\u00ebr llogaritjen e shum\u00ebs s\u00eb tatimit q\u00eb i takon fitimeve t\u00eb&nbsp; shp\u00ebrndara.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur entiteti i huaj i kontrolluar ka paguar tatimin n\u00eb shtetin e rezidenc\u00ebs ose vendbanimit mbi t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore t\u00eb personit fizik sipas k\u00ebtij neni, ky tatim mund t\u00eb kreditohet kundrejt detyrimit t\u00eb p\u00ebrgjithsh\u00ebm tatimor. Kredia tatimore do t\u00eb llogaritet sipas nenit 25 [Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat personale].<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Ministri&nbsp; p\u00ebrgjegj\u00ebs p\u00ebr Financat sqaron n\u00eb Udh\u00ebzim vecorit\u00eb p\u00ebr zbatimin e k\u00ebtij neni.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 20<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Tatimi i pensioneve vullnetare<\/em><\/strong><\/p>\n\n\n\n<p>1) Kontributet e b\u00ebra nga mbajt\u00ebsi i kuotave n\u00eb nj\u00eb fond pensioni vullnetar do t\u00eb zbriten nga baza e t\u00eb ardhurave personale t\u00eb tatueshme t\u00eb atij personi.<\/p>\n\n\n\n<p>2) P\u00ebr kthimet nga investimi, p\u00ebrfshir\u00eb fitimet kapitale nga investimet e b\u00ebra nga &nbsp;aktivet e fondit t\u00eb pensioneve, &nbsp;nuk i n\u00ebnshtrohen tatimit as fondi i pensionit dhe as shoq\u00ebria administruese.<\/p>\n\n\n\n<p>3) Kontributet e b\u00ebra nga nj\u00eb pun\u00ebdh\u00ebn\u00ebs n\u00eb em\u00ebr t\u00eb mbajt\u00ebsit t\u00eb kuotave n\u00eb nj\u00eb fond pensioni vullnetar, nuk do t\u00eb konsiderohen t\u00eb ardhura personale t\u00eb atij mbajt\u00ebsi t\u00eb kuotave p\u00ebr q\u00ebllime tatimore.<\/p>\n\n\n\n<p>4) Kufiri i sip\u00ebrm p\u00ebr trajtimin tatimor preferencial t\u00eb kontributit vjetor, si\u00e7 p\u00ebrshkruhet n\u00eb paragraf\u00ebt 1 dhe 3 t\u00eb k\u00ebtij neni, \u00ebsht\u00eb paga minimale n\u00eb fuqi e miratuar n\u00eb shkall\u00eb vendi.<\/p>\n\n\n\n<p>5) Norma e tatimit q\u00eb zbatohet p\u00ebr t\u00ebrheqje paraprake\/t\u00eb hershme sipas ligjit n\u00eb fuqi \u201cP\u00ebr fondet e pensionit vullnetar\u201d, do t\u00eb jet\u00eb norma ligjore e zbatueshme n\u00eb momentin e t\u00ebrheqjes.<\/p>\n\n\n\n<p>6) Kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb nj\u00eb skem\u00eb pensioni vullnetar p\u00ebr p\u00ebrfitimin e punonj\u00ebsve t\u00eb tij, konsiderohen si shpenzime t\u00eb zbritsh\u00ebme deri n\u00eb 50 % t\u00eb shum\u00ebs vjetore t\u00eb pag\u00ebs minimale n\u00eb fuqi, t\u00eb miratuar n\u00eb shkall\u00eb vendi.<\/p>\n\n\n\n<p>7) \u00c7do pages\u00eb nga fondi i pensionit p\u00ebr mbajt\u00ebsin e kuotave sipas dispozitave t\u00eb legjislacionit \u201cP\u00ebr fondet e pensionit vullnetar\u201d, do t&#8217;i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat personale.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 3<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Baza Tatimore e t\u00eb Ardhurave Personale dhe Dispozita t\u00eb Llogaritjes s\u00eb Tatimit<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 21<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Baza Tatimore Vjetore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Baza tatimore vjetore p\u00ebrb\u00ebhet nga:<ul><li>T\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit;<\/li><li>T\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit;<\/li><li>T\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve;<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. N\u00ebse diferenca midis t\u00eb ardhurave vjetore t\u00eb tatueshme dhe shum\u00ebs totale t\u00eb kompensimeve dhe zbritjeve \u00ebsht\u00eb negative, baza tatimore vjetore konsiderohet t\u00eb jet\u00eb zero.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shuma e tatimit mbi t\u00eb ardhurat e pagueshme nga nj\u00eb person p\u00ebr nj\u00eb vit tatimor \u00ebsht\u00eb totali i shumave t\u00eb pagueshme sipas k\u00ebsaj pjese.<\/li><\/ul>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Neni 22&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Zbritjet nga baza tatimore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Tatimpaguesi i t\u00eb ardhurave personale mund t\u00eb zbres\u00eb nga baza tatimore p\u00ebr periudh\u00ebn tatimore:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>nj\u00eb shum\u00eb kompensimi personal prej 480.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 480.000 lek\u00eb;<ul><li>nj\u00eb shum\u00eb kompensimi personal prej\u00a0 360.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 480.000 lek\u00eb;<\/li><li>nj\u00eb shum\u00eb kompensimi p\u00ebr cdo f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 dhe q\u00eb jeton s\u00eb bashku me tatimpaguesin n\u00eb nj\u00eb familje t\u00eb p\u00ebrbashk\u00ebt prej <em>48,000 lek\u00eb<\/em>.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale me t\u00eb ardhura vjetore t\u00eb tatueshme nga pun\u00ebsimi, t\u00eb ardhura vjetore t\u00eb tatueshme nga biznesi dhe t\u00eb ardhura vjetore t\u00eb tatueshme nga investimi m\u00eb pak se 2.000.000 lek\u00eb mund t\u00eb zbres\u00eb p\u00ebrve\u00e7 kompensimeve individuale sipas paragrafit 1 m\u00eb sip\u00ebr, shpenzimet korrente p\u00ebr:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>shpenzimet p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb&nbsp; tij, n\u00eb vler\u00ebn maksimale <em>100,000<\/em> lek\u00eb;<ol><li>medikamentet p\u00ebr f\u00ebmij\u00ebt e tij ose n\u00eb ngarkim t\u00eb tij dhe personave q\u00eb ka n\u00ebn kujdestarin\u00eb e vet, p\u00ebr pjes\u00ebn e pambuluar nga sigurimi i detyruesh\u00ebm sh\u00ebndet\u00ebsor, sipas p\u00ebrcaktimeve n\u00eb&nbsp; Vendimin e&nbsp; K\u00ebshillit t\u00eb Ministrave.<\/li><\/ol><\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 23<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>K\u00ebrkesa p\u00ebr zbritje<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Kompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim dhe medikamente mund t\u00eb k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme .<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Kompensimi p\u00ebr f\u00ebmij\u00ebt n\u00eb var\u00ebsi nuk mund t\u00eb pretendohet p\u00ebr m\u00eb tep\u00ebr se [3] f\u00ebmij\u00eb p\u00ebr cdo familje .<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi, n\u00ebp\u00ebrmjet Deklarat\u00ebs, mund t\u00eb k\u00ebrkoj\u00eb kompensimet personale nga agjenti i tij tatimor i&nbsp; list\u00ebpages\u00ebs n\u00eb baz\u00eb mujore, n\u00eb vler\u00ebn prej 1\/12 e shum\u00ebs s\u00eb p\u00ebrmendur n\u00eb Nenin 22, Paragrafi 1. Kompensimi Personal mund t\u00eb pretendohet vet\u00ebm nj\u00eb her\u00eb n\u00eb nj\u00eb vit&nbsp; tatimor. Tatimpaguesi i cili k\u00ebrkon kompensim personal apo pjes\u00eb t\u00eb tij, nuk mund t\u00eb k\u00ebrkoj\u00eb &nbsp;m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb nj\u00eb muaj.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Zbritjet e tjera p\u00ebrve\u00e7 kompensimeve personale n\u00eb p\u00ebrputhje me Nenin 22, Paragrafi 1 mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 24<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Norma tatimore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat nga pun\u00ebsimi dhe t\u00eb ardhurat nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit tatohen me normat e m\u00ebposhtme:<\/li><\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><em><u>Baza tatimore vjetore<\/u><\/em><\/td><td><em><u>Norma tatimore<\/u><\/em><\/td><\/tr><tr><td>&nbsp; 0 \u2013 2.400,000<\/td><td>&nbsp; 13%<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>Mbi 2,400,000<\/td><td>23%<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat&nbsp; nga investimi tatohen me normat e m\u00ebposhtme;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb ardhurat nga divident\u00ebt 8%.<\/li><li>\u00c7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi 15%.<\/li><\/ol>\n\n\n\n<p>3) P\u00ebrvecse kur parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 25<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Kreditimi i Tatimit t\u00eb Huaj<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00ebs\u00eb gjat\u00eb nj\u00eb viti tatimor, tatimpaguesi rezident i tatimit mbi t\u00eb ardhurat p\u00ebrsonale, realizon t\u00eb ardhura tatimore nga burime jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, tatimit p\u00ebr t\u2019u paguar nga ai tatimpagues p\u00ebr k\u00ebto t\u00eb ardhura duhet t\u2019i zbritet shuma e tatimit t\u00eb paguar n\u00eb nj\u00eb vend t\u00eb huaj mbi k\u00ebto t\u00eb ardhura. Shuma e tatimit t\u00eb huaj t\u00eb paguesh\u00ebm, duhet t\u00eb v\u00ebrtetohet nga dokumentacioni&nbsp; si\u00e7 p\u00ebrcaktohet n\u00eb aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Shuma e zbritur e tatimit t\u00eb huaj t\u00eb paguar, e p\u00ebrshkruar n\u00eb paragrafin e par\u00eb t\u00eb k\u00ebtij neni, nuk mund t\u00eb tejkaloj\u00eb shum\u00ebn e tatimit mbi t\u00eb ardhurat personale q\u00eb do t\u00eb ishte e paguesh\u00ebm p\u00ebr k\u00ebto t\u00eb ardhura, n\u00ebse ato do t\u00eb ishin realizuar n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kreditimi i tatimit t\u00eb huaj duhet t\u00eb llogaritet ve\u00e7as p\u00ebr secilin shtet, n\u00ebse t\u00eb ardhurat realizohen nga burime t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb shtet.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kreditimi i tatimit t\u00eb huaj duhet t\u00eb llogaritet ve\u00e7mas p\u00ebr t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore vjetore dhe p\u00ebr t\u00eb ardhurat vjetore nga investimi.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 26<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Llogaritja e Tatimit t\u00eb paguesh\u00ebm mbi t\u00eb Ardhurat Personale<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Tatimi mbi t\u00eb ardhurat personale i paguesh\u00ebm llogaritet duke aplikuar normat p\u00ebrkat\u00ebse t\u00eb p\u00ebrcaktuara n\u00eb nenin 24 [normat tatimore] p\u00ebr t\u00eb ardhurat e tatueshme t\u00eb personit dhe duke zbritur \u00e7do:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Kreditim tatimor t\u00eb huaj n\u00eb p\u00ebrputhje me Nenin 25 t\u00eb k\u00ebtij ligji;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimin e mbajtur n\u00eb burim n\u00eb p\u00ebrputhje me Kapitullin 5 t\u00eb k\u00ebtij ligji,<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimin e list\u00ebpages\u00ebs t\u00eb mbajtur n\u00eb burim nga agjenti i tatimit t\u00eb list\u00ebpages\u00ebs gjat\u00eb vitit tatimor;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Parapagimet p\u00ebr tatimin mbi t\u00eb ardhurat personale, t\u00eb paguara gjat\u00eb vitit tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse diferenca e llogaritur n\u00eb paragrafin 1 \u00ebsht\u00eb negative, tatimpaguesi i t\u00eb ardhurave personale mund t\u00eb k\u00ebrkoj\u00eb tatimin e paguar m\u00eb tep\u00ebr dhe administrata tatimore do t\u2019i kthej\u00eb atij shum\u00ebn e mbipaguar jo m\u00eb von\u00eb se 60 dit\u00eb nga aplikimi i k\u00ebrkes\u00ebs. N\u00eb rast se tatimpaguesi nuk k\u00ebrkon kthimin e tatimit t\u00eb paguar tep\u00ebr mbi t\u00eb ardhurat personale, kjo shum\u00eb konsiderohet pages\u00eb n\u00eb avanc\u00eb p\u00ebr tatimin mbi t\u00eb ardhurat personale t\u00eb periudh\u00ebs tatimore vijuese.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 3<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tatimi mbi t\u00eb Ardhurat e Korporates<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 1<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozitat e p\u00ebrgjithshme p\u00ebr Tatimin mbi t\u00eb Ardhurat e Korporates<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 27<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tatimpaguesi p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c7do entitet i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat e korporatave (&#8216;tatimpaguesi p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave&#8217;), n\u00eb ve\u00e7anti:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>Shoq\u00ebrit\u00eb Kolektive ;<\/li><li>Shoq\u00ebrit\u00eb Komandite ;<\/li><li>Shoq\u00ebrit\u00eb me Pergjegjesi te Kufizuar;<\/li><li>Shoq\u00ebrit\u00eb Aksionare;&nbsp; dhe,&nbsp;<\/li><li>\u00c7do entitet tjet\u00ebr, p\u00ebrfshir\u00eb entitetet jorezidente, q\u00eb nuk parashikohen n\u00eb pikat &#8220;i&#8221; deri &#8220;iv&#8221; t\u00eb k\u00ebtij paragrafi, p\u00ebrfshir\u00eb edhe entitetet q\u00eb i n\u00ebnshtrohen nj\u00eb regjimi t\u00eb ve\u00e7ant\u00eb tatimor.<\/li><\/ol>\n\n\n\n<p>2)&nbsp;&nbsp;&nbsp; Entitetet e m\u00ebposht\u00ebm jan\u00eb t\u00eb p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat e korporat\u00ebs:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Organet e qeverisjes qendrore dhe vendore;<\/li><li>Banka e Shqip\u00ebris\u00eb;<\/li><li>Fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, q\u00eb synojn\u00eb mb\u00ebshtetjen e politikave zhvilluese t\u00eb qeveris\u00eb n\u00ebp\u00ebrmjet dh\u00ebnies s\u00eb kredive;<\/li><li>Fondi i pensionit vullnetar i administruar nga shoq\u00ebria e menaxhimit, si dhe shoq\u00ebria e administrimit t\u00eb fondit;<\/li><li>Entitetet q\u00eb ushtrojn\u00eb vet\u00ebm veprimtari t\u00eb karakterit fetar, humanitar, bamir\u00ebs, shkencor apo edukativ, pasuria apo fitimi i t\u00eb cil\u00ebve nuk p\u00ebrdoret p\u00ebr p\u00ebrfitimin e organizuesve apo an\u00ebtar\u00ebve t\u00eb tyre dhe brenda limiteve t\u00eb aktivitetit jo tregtar t\u00eb ushtruar prej tyre;<\/li><li>Organizatat e pun\u00ebs apo dhomat e treg\u00ebtis\u00eb, industris\u00eb ose bujq\u00ebsis\u00eb, pasuria apo fitimi i t\u00eb cilave nuk p\u00ebrdoret p\u00ebr p\u00ebrfitimin e nj\u00eb individi apo t\u00eb nj\u00eb an\u00ebtari t\u00eb tyre;<\/li><li>Entitetet e parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi;<\/li><li>Sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb li\u00e7ensuara dhe t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb.<\/li><\/ol>\n\n\n\n<p>T\u00eb gjitha entitetet e p\u00ebrmendura n\u00eb paragrafin 2 t\u00eb k\u00ebtij neni, pavar\u00ebsisht nga p\u00ebrjashtimi i tatimit mbi t\u00eb ardhurat e korporat\u00ebs, jan\u00eb t\u00eb detyruara t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore deklarat\u00ebn tatimore dhe Pasqyrat e Raportimit Financiar, n\u00eb t\u00eb nj\u00ebjtat afate si entitetet, q\u00eb i n\u00ebnshtrohen tatimit mbi t\u00eb ardhuart e korporat\u00ebs.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 28<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Rezidenca<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>&nbsp;Nj\u00eb entitet \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb nj\u00eb vit tatimor, n\u00ebse:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>entiteti \u00ebsht\u00eb themeluar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, ose, &nbsp;<\/li><li>n\u00eb \u00e7do koh\u00eb gjat\u00eb vitit tatimor, menaxhimi dhe kontrolli i pun\u00ebve t\u00eb entitetit ushtrohen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr q\u00ebllim dhe pa u kufizuar n\u00eb paragrafin e m\u00ebsip\u00ebrm, menaxhimi dhe kontrolli i pun\u00ebve t\u00eb nj\u00eb entiteti konsiderohet se ushtrohet n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebse mbledhjet e bordit drejtues t\u00eb entitetit mbahen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, ose plot\u00ebsohen t\u00eb pakt\u00ebn dy nga kushtet e m\u00ebposhtme:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Vendimet n\u00eb lidhje me drejtimin e p\u00ebrditsh\u00ebm t\u00eb entitetit merren n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li><li>T\u00eb pakt\u00ebn 50 p\u00ebr qind e an\u00ebtar\u00ebve t\u00eb bordit ose drejtuesve t\u00eb entitetit jan\u00eb rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li><li>T\u00eb pakt\u00ebn 50 p\u00ebr qind e kapitalit ose e t\u00eb drejtave t\u00eb vot\u00ebs s\u00eb entitetit zot\u00ebrohen, direkt &nbsp;ose indirekt, nga persona rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita specifike t\u00eb Tatimit&nbsp; mbi t\u00eb Ardhurat e Korporat\u00ebs<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 29<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>&nbsp;P\u00ebrjashtimi n\u00eb Pjes\u00ebmarrje<\/em><\/strong><\/p>\n\n\n\n<p>1) N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb nj\u00eb entiteti rezident, dividend\u00ebt e marr\u00eb, p\u00ebrjashtohen nga e ardhura e tatueshme n\u00eb qoft\u00eb se:<\/p>\n\n\n\n<p>a)&nbsp; entiteti marr\u00ebs ka aksione apo pjes\u00ebmarrje prej t\u00eb pakt\u00ebn 10%, n\u00eb vler\u00eb ose n\u00eb num\u00ebr, n\u00eb kapitalin aksioner,&nbsp; ose t\u00eb drejtat e votimit t\u00eb entitetit shp\u00ebrndar\u00ebs; dhe<\/p>\n\n\n\n<p>b)&nbsp; aksionet ose pjes\u00ebmarrja minimale jan\u00eb mbajtur p\u00ebr nj\u00eb periudh\u00eb t\u00eb pand\u00ebrprer\u00eb prej s\u00eb paku 24 muajsh.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>2) Paragrafi i m\u00ebsip\u00ebrm zbatohet edhe p\u00ebr entitetin jo rezident t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs, n\u00ebse pjes\u00ebmarrja ka t\u00eb b\u00ebj\u00eb me veprimtarit\u00eb e biznesit t\u00eb kryera nga nj\u00eb jo-rezident&nbsp; n\u00eb&nbsp; Shqip\u00ebri, ose n\u00ebp\u00ebrmjet nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>3)&nbsp; N\u00ebse dividend\u00ebt jan\u00eb shp\u00ebrndar\u00eb nga entiteti pagues&nbsp; p\u00ebr nj\u00eb entitet marr\u00ebs, i cili nuk i ka mbajtur ende aksionet apo pjes\u00ebmarrjen p\u00ebr nj\u00eb periudh\u00eb 24 mujore, por q\u00eb i plot\u00ebson kushtet e paragrafit 1, g\u00ebrma a) ose 2 t\u00eb m\u00ebsip\u00ebrm, entiteti marr\u00ebs mund q\u00eb p\u00ebrkoh\u00ebsisht t\u00eb k\u00ebrkoj\u00eb p\u00ebrjashtimin e dh\u00ebn\u00eb n\u00eb k\u00ebta paragraf\u00eb, me kusht q\u00eb t\u00eb vendos\u00eb p\u00ebr administrat\u00ebn tatimore garanci&nbsp; p\u00ebr shum\u00ebn e tatimit q\u00eb do t\u00eb ishte e pagueshme n\u00eb munges\u00eb t\u00eb atij p\u00ebrjashtimi. Administrata tatimore mund t\u00eb t\u00ebrheq\u00eb garancin\u00eb n\u00ebse entiteti marr\u00ebs nuk i mban aksionet apo pjes\u00ebmarrjet minimalisht p\u00ebr t\u00eb pakt\u00ebn 24 muaj.&nbsp; P\u00ebrjashtimi b\u00ebhet i form\u00ebs s\u00eb prer\u00eb, dhe garancia i kthehet marr\u00ebsit, n\u00eb dat\u00ebn q\u00eb aksionet ose pjes\u00ebmarrja \u00ebsht\u00eb mbajtur minimalisht &nbsp;p\u00ebr 24 muaj.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 30<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Rregullat e kufizimit t\u00eb interesit<\/em><\/strong><\/p>\n\n\n\n<p>1) N\u00eb mas\u00ebn e lejuar n\u00eb k\u00ebt\u00eb ligj, interesi \u00ebsht\u00eb i zbritsh\u00ebm ndaj t\u00eb ardhurave nga veprimtaria n\u00eb vitin tatimor n\u00eb t\u00eb cilin \u00ebsht\u00eb realizuar, &nbsp;deri n\u00eb tridhjet\u00eb p\u00ebr qind (30%) t\u00eb fitimeve t\u00eb subjektit para interesit, tatimit, zhvler\u00ebsimit dhe amortizimit (EBITDA).<\/p>\n\n\n\n<p>2) EBITDA do t\u00eb llogaritet duke i shtuar t\u00eb ardhurave q\u00eb i n\u00ebnshtrohen tatimit, shumat e rregulluara nga tatimi p\u00ebr interesat e tep\u00ebrta, si dhe shumat e rregulluara nga tatimi p\u00ebr zhvler\u00ebsimin. T\u00eb ardhurat e p\u00ebrjashtuara nga tatimi do t\u00eb p\u00ebrjashtohen nga EBITDA e entitetit.<\/p>\n\n\n\n<p>3) P\u00ebr q\u00ebllimet e k\u00ebtij neni, &#8220;interesi i tep\u00ebrt&#8221; n\u00ebnkupton shum\u00ebn me t\u00eb cil\u00ebn interesi i zbritsh\u00ebm i nj\u00eb entieti tejkalon t\u00eb ardhurat e tatueshme nga interesi dhe t\u00eb ardhurat e tjera t\u00eb tatueshme ekonomikisht ekuivalente q\u00eb merr entiteti.<\/p>\n\n\n\n<p>4) Interesi p\u00ebr t\u00eb cilin refuzohet zbritja si rezultat i zbatimit t\u00eb paragrafit t\u00eb par\u00eb, mbartet p\u00ebr 5 vitet e ardhshme.<\/p>\n\n\n\n<p>5) Ky nen nuk zbatohet p\u00ebr:<\/p>\n\n\n\n<p>a. bankat, institucionet financiare jobankare t\u00eb kredidh\u00ebnies, shoq\u00ebrit\u00eb e sigurimit dhe shoq\u00ebrit\u00eb e lizingut;<\/p>\n\n\n\n<p>b. interesat lidhur me kredit\u00eb e p\u00ebrdorura p\u00ebr financimin e nj\u00eb projekti afatgjat\u00eb t\u00eb infrastruktur\u00ebs publike ku operatori i projektit, kostot e huamarrjes, asetet dhe t\u00eb ardhurat jan\u00eb t\u00eb gjitha n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>6) Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat sqaron me Udh\u00ebzim rregulla m\u00eb t\u00eb detajuara p\u00ebr zbatimin e k\u00ebtij neni .<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 31<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>&nbsp;Rezerva e borxhit t\u00eb keq p\u00ebr institucionet financiare<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb institucioneve financiare, t\u00eb rregulluara nga autoritetet rregullatore, lejohet zbritje p\u00ebr shumat q\u00eb do t\u00eb vendosen dhe \/ ose rrisin:<\/li><li>Rezervat teknike t\u00eb detyrueshme t\u00eb krijuara n\u00eb zbatim t\u00eb ligjit n\u00eb fuqi p\u00ebr veprimtarit\u00eb e sigurimit dhe t\u00eb risigurimit; dhe<\/li><li>Provigjionet&nbsp; e detyrueshme p\u00ebr bankat tregtare dhe institucionet e tjera financiare t\u00eb krijuara sipas rregullave mbik\u00ebqyr\u00ebse t\u00eb nxjerra nga Banka e Shqip\u00ebris\u00eb p\u00ebr k\u00ebt\u00eb q\u00ebllim.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Zbritja e plot\u00eb e borxhit t\u00eb keq lejohet n\u00ebse kushtet e m\u00ebposhtme p\u00ebrmbushen n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb:<\/li><li>Borxhi i keq hiqet nga kontabiliteti i entitetit;&nbsp;<\/li><\/ul>\n\n\n\n<p>b)&nbsp; Jan\u00eb nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet e mundshme ligjore p\u00ebr t\u00eb mbledhur borxhin; dhe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>c)&nbsp; Rezerva ose dispozita e krijuar sipas paragrafit 1 t\u00eb k\u00ebtij Neni duhet t&#8217;i shtohet fitimit t\u00eb tatuesh\u00ebm.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>3) Kur nj\u00eb rezerv\u00eb e borxhit t\u00eb keq \u00ebsht\u00eb aplikuar m\u00eb par\u00eb n\u00eb nj\u00eb pretendim q\u00eb \u00ebsht\u00eb vendosur&nbsp; apo ka marr\u00eb zgjidhje, shuma e rikuperuar duhet t\u2019i shtohet fitimit t\u00eb tatuesh\u00ebm n\u00eb vitin q\u00eb rikuperohet, vet\u00ebm n\u00ebse transferohet n\u00eb lidhje me nj\u00eb riorganizim biznesi sipas nenit 46 [Rregullat p\u00ebr riorganizimin e biznesit] t\u00eb k\u00ebtij ligji.<strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 32<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Transferimi i \u00c7mimeve<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb p\u00ebrputhje me k\u00ebt\u00eb Ligj dhe aktet n\u00ebnligjore n\u00eb fuqi, nj\u00eb entitet q\u00eb merr pjes\u00eb n\u00eb nj\u00eb ose m\u00eb shum\u00eb transaksione t\u00eb kontrolluara:&nbsp;<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>P\u00ebrcakton n\u00ebse kushtet e nj\u00eb transaksioni t\u00eb kontrolluar jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/li><li>Rregullon baz\u00ebn tatimore kur kushtet e vendosura ose t\u00eb diktuara n\u00eb nj\u00eb ose m\u00eb shum\u00eb transaksione t\u00eb kontrolluara nuk jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi \u201c<em>transaksion i kontrolluar<\/em>\u201d do t\u00eb thot\u00eb:<\/li><\/ul>\n\n\n\n<p>a)&nbsp; \u00e7do transaksion midis personave t\u00eb lidhur kur:<\/p>\n\n\n\n<p>i)&nbsp;&nbsp; nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb rezidente dhe tjetra jo-rezidente;<\/p>\n\n\n\n<p>ii)&nbsp; nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb jo-rezidente, e cila ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, t\u00eb cil\u00ebs atribuohet transaksioni, dhe pala tjet\u00ebr \u00ebsht\u00eb nj\u00eb tjet\u00ebr pal\u00eb jo-rezidente;<\/p>\n\n\n\n<p>iii) nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb nj\u00eb rezidente dhe pala tjet\u00ebr \u00ebsht\u00eb nj\u00eb rezidente e&nbsp; cila ka nj\u00eb seli t\u00eb p\u00ebrhershme jasht\u00eb Shqip\u00ebris\u00eb, s\u00eb cil\u00ebs i atribuohet transaksioni;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>b)&nbsp; \u00e7do marr\u00ebdh\u00ebnie biznesi nd\u00ebrmjet nj\u00eb jo-rezidenti dhe nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri t\u00eb atij&nbsp; jo-rezidenti;<\/p>\n\n\n\n<p>c)&nbsp; \u00e7do marr\u00ebdh\u00ebnie biznesi nd\u00ebrmjet nj\u00eb rezidenti dhe selis\u00eb s\u00eb p\u00ebrhershme t\u00eb tij, jasht\u00eb Shqip\u00ebris\u00eb;<\/p>\n\n\n\n<p>d)&nbsp; \u00e7do transaksion midis nj\u00eb rezidenti apo nj\u00eb jo-rezidenti q\u00eb ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, s\u00eb cil\u00ebs i atribuohet transaksioni, me nj\u00eb rezident t\u00eb nj\u00eb juridiksioni t\u00eb listuar me udh\u00ebzim t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/p>\n\n\n\n<p>3) Kushtet e nj\u00eb transaksioni p\u00ebrfshijn\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to, treguesit financiar\u00eb t\u00eb matur n\u00eb aplikimin e metod\u00ebs s\u00eb duhur t\u00eb transferimit t\u00eb \u00e7mimit.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 33<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Krahasueshm\u00ebria<\/em><\/strong><\/p>\n\n\n\n<p>1) Nj\u00eb transaksion i pakontrolluar \u00ebsht\u00eb i krahasuesh\u00ebm me nj\u00eb transaksion t\u00eb kontrolluar n\u00eb rastet:<br><br>a) kur nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme midis tyre q\u00eb mund t\u00eb ndikojn\u00eb materialisht treguesit financiar\u00eb q\u00eb po kontrollohen, sipas metod\u00ebs s\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit; ose<br>b) kur ekzistojn\u00eb t\u00eb tilla diferenca, nj\u00eb rregullim i arsyesh\u00ebm i b\u00ebhet treguesit financiar p\u00ebrkat\u00ebs t\u00eb transaksionit t\u00eb pakontrolluar, me q\u00ebllim eliminimin e efekteve t\u00eb k\u00ebtyre diferencave n\u00eb krahasim.<\/p>\n\n\n\n<p>2. P\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse dy apo m\u00eb shum\u00eb transaksione jan\u00eb t\u00eb krahasueshme, do t\u00eb<br>merren n\u00eb konsiderat\u00eb, n\u00eb mas\u00ebn q\u00eb ata jan\u00eb ekonomikisht t\u00eb p\u00ebrshtatsh\u00ebm p\u00ebr faktet dhe<br>rrethanat e transaksionit, k\u00ebta faktor\u00eb:<br><br><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>karakteristikat e pron\u00ebs, mallit apo sh\u00ebrbimeve t\u00eb transferuara;<\/li><li>funksionet e marra p\u00ebrsip\u00ebr nga secila pal\u00eb n\u00eb lidhje me transaksionet, duke marr\u00eb n\u00eb konsiderat\u00eb asetet e p\u00ebrdorura dhe risqet e marra;<\/li><li>kushtet kontraktuale t\u00eb transaksioneve;<\/li><li>rrethanat ekonomike n\u00eb t\u00eb cilat ndodhin transaksionet; dhe<\/li><li>strategjit\u00eb e biznesit t\u00eb ndjekura nga pal\u00ebt n\u00eb lidhje me transaksionet<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 34<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Metodat e Transferimit t\u00eb \u00c7mimit&nbsp;<\/em><\/strong><\/p>\n\n\n\n<p>1. P\u00ebrputhshm\u00ebria me parimin e tregut e nj\u00eb transaksioni t\u00eb kontrolluar do t\u00eb p\u00ebrcaktohet duke aplikuar metod\u00ebn m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit, sipas rrethanave t\u00eb rastit, sipas p\u00ebrcaktimeve t\u00eb b\u00ebra me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr\u00a0 Financat. P\u00ebrve\u00e7 sa parashikohet n\u00eb pik\u00ebn 2, metoda m\u00eb e p\u00ebrshtatshme e transferimit t\u00eb \u00e7mimit do \u00a0t\u00eb zgjidhet midis metodave q\u00eb vijojn\u00eb:<\/p>\n\n\n\n<p>a) metoda e \u00e7mimit t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm, e cila konsiston n\u00eb krahasimin e<br>\u00e7mimit t\u00eb vendosur p\u00ebr mallra apo sh\u00ebrbime t\u00eb transferuara n\u00eb nj\u00eb transaksion t\u00eb kontrolluar me \u00e7mimin e vendosur p\u00ebr mallra apo sh\u00ebrbime t\u00eb transferuara n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm;<\/p>\n\n\n\n<p>b) metoda e \u00e7mimit t\u00eb rishitjes, e cila konsiston n\u00eb krahasimin e marzhit t\u00eb rishitjes, q\u00eb nj\u00eb<br>bler\u00ebs mallrash n\u00eb nj\u00eb transaksion t\u00eb kontrolluar fiton nga rishitja e asaj prone n\u00eb nj\u00eb<br>transaksion t\u00eb pakontrolluar, me marzhin e rishitjes q\u00eb fitohet n\u00eb transaksione shitblerjesh t\u00eb pakontrolluara t\u00eb krahasueshme;<\/p>\n\n\n\n<p>c) metoda kosto plus, e cila konsiston n\u00eb krahasimin e rritjes (marzhit t\u00eb fitimit) mbi kostot direkte dhe indirekte n\u00eb furnizimin e mallrave e sh\u00ebrbimeve n\u00eb nj\u00eb transaksion t\u00eb kontrolluar me rritjen, marzhin e fitimit t\u00eb k\u00ebtyre kostove direkte dhe indirekte n\u00eb furnizimin e mallrave dhe sh\u00ebrbimeve n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm;<br><br>\u00e7) metoda e marzhit neto t\u00eb transaksionit, e cila konsiston n\u00eb krahasimin e marzhit neto t\u00eb fitimit ndaj nj\u00eb baze t\u00eb p\u00ebrshtatshme, p.sh., kostot, shitjet, asetet, q\u00eb nj\u00eb pal\u00eb arrin n\u00eb nj\u00eb transaksion t\u00eb kontrolluar, me marzhin neto t\u00eb fitimit ndaj s\u00eb nj\u00ebjt\u00ebs baz\u00eb t\u00eb arritur n\u00eb transaksione t\u00eb pakontrolluara t\u00eb krahasueshme;<\/p>\n\n\n\n<p>d) metoda e ndarjes s\u00eb fitimit t\u00eb transaksionit, sipas s\u00eb cil\u00ebs \u00e7do personi t\u00eb lidhur q\u00eb merr pjes\u00eb n\u00eb nj\u00eb transaksion t\u00eb kontrolluar i alokohet pjesa e fitimit t\u00eb p\u00ebrbashk\u00ebt\/humbjes q\u00eb rrjedh nga ky transaksion q\u00eb nj\u00eb person i pavarur do t\u00eb fitonte nga pjes\u00ebmarrja n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm.<\/p>\n\n\n\n<p>2. Tatimpaguesi mund t\u00eb aplikoj\u00eb nj\u00eb metod\u00eb t\u00eb transferimit t\u00eb \u00e7mimit t\u00eb ndryshme nga metodat e m\u00ebsip\u00ebrme, kur ai provon se asnj\u00eb nga metodat e miratuara nuk mund t\u00eb p\u00ebrdoret n\u00eb m\u00ebnyr\u00eb t\u00eb arsyeshme p\u00ebr t\u00eb p\u00ebrcaktuar p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr transaksionet e kontrolluara dhe kjo metod\u00eb tjet\u00ebr jep nj\u00eb rezultat n\u00eb p\u00ebrputhje me parimin e tregut. Tatimpaguesi q\u00eb p\u00ebrdor nj\u00eb metod\u00eb t\u00eb ndryshme nga metodat e miratuara, t\u00eb p\u00ebrmendura n\u00eb paragrafin 1 t\u00eb k\u00ebtij neni, do t\u00eb ket\u00eb barr\u00ebn e prov\u00ebs p\u00ebr t\u00eb demonstruar se k\u00ebrkesat jan\u00eb p\u00ebrmbushur.<\/p>\n\n\n\n<p>3. P\u00ebr t\u00eb p\u00ebrcaktuar p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr nj\u00eb transaksion t\u00eb kontrolluar, nuk k\u00ebrkohet t\u00eb aplikohet m\u00eb shum\u00eb se nj\u00eb metod\u00eb.<\/p>\n\n\n\n<p>4. Kur nj\u00eb tatimpagues ka p\u00ebrdorur nj\u00eb metod\u00eb t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebr t\u00eb vendosur shp\u00ebrblimin e transaksioneve t\u00eb tij t\u00eb kontrolluara dhe kjo metod\u00eb e transferimit t\u00eb \u00e7mimit \u00ebsht\u00eb n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij neni, at\u00ebher\u00eb kontrolli i administrat\u00ebs tatimore mbi faktin n\u00ebse kushtet e transaksioneve t\u00eb kontrolluara t\u00eb tatimpaguesit jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, bazohet n\u00eb metod\u00ebn e transferimit t\u00eb \u00e7mimit t\u00eb aplikuar nga tatimpaguesi.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 35<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Vler\u00ebsimi i transaksioneve t\u00eb kontrolluara t\u00eb kombinuara<\/em><\/strong><\/p>\n\n\n\n<p>N\u00ebse nj\u00eb tatimpagues kryen, n\u00eb rrethana t\u00eb nj\u00ebjta ose t\u00eb ngjashme, dy ose m\u00eb shum\u00eb transaksione t\u00eb kontrolluara, q\u00eb jan\u00eb ekonomikisht t\u00eb lidhura ngusht\u00eb me nj\u00ebri-tjetrin ose q\u00eb p\u00ebrb\u00ebjn\u00eb nj\u00eb vazhdim\u00ebsi\/kombinim t\u00eb caktuar, n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb ato nuk mund t\u00eb analizohen ve\u00e7mas n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme, k\u00ebto transaksione mund t\u00eb kombinohen:<br><br>a) p\u00ebr t\u00eb kryer analiz\u00ebn e krahasueshm\u00ebris\u00eb, t\u00eb p\u00ebrcaktuar n\u00eb nenin 33; dhe<br>b) p\u00ebr t\u00eb aplikuar metodat e transferimit t\u00eb \u00e7mimit, t\u00eb p\u00ebrcaktuara n\u00eb nenin 34.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 36<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Diapazoni i&nbsp; Treguesve t\u00eb Tregut<\/em><\/strong><\/p>\n\n\n\n<p>1. Diapazon tregu \u00ebsht\u00eb nj\u00eb grup treguesish financiar\u00eb p\u00ebrkat\u00ebs, p.sh., \u00e7mimet, marzhet apo pjes\u00ebt e fitimit, t\u00eb nxjerra nga aplikimi i metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebr nj\u00eb num\u00ebr transaksionesh t\u00eb pakontrolluara, ku secili \u00ebsht\u00eb pothuajse nj\u00eblloj i krahasuesh\u00ebm me transaksionin e kontrolluar, bazuar n\u00eb nj\u00eb analiz\u00eb krahasueshm\u00ebrie t\u00eb kryer n\u00eb p\u00ebrputhje me nenin 33.<br><br>2. Nj\u00eb transaksion i kontrolluar ose nj\u00eb grup transaksionesh nuk do t\u00eb jet\u00eb subjekt i rregullimeve, sipas paragafit 1 t\u00eb nenit 32, kur treguesi financiar p\u00ebrkat\u00ebs, q\u00eb rrjedh nga transaksioni\/transaksionet i\/e kontrolluar\/a q\u00eb po testohet\/testohen sipas metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit, \u00ebsht\u00eb brenda diapazonit t\u00eb tregut.<br><br>3. Kur treguesi financiar p\u00ebrkat\u00ebs, i cili rrjedh nga transaksione t\u00eb kontrolluara, del jasht\u00eb diapazonit t\u00eb tregut, administrata tatimore mund ta rregulloj\u00eb at\u00eb sipas paragrafit 1 t\u00eb nenit 32, dhe \u00e7do rregullim i till\u00eb do t\u00eb jet\u00eb n\u00eb mesataren e diapazonit t\u00eb tregut, p\u00ebrve\u00e7 rasteve kur administrata tatimore apo tatimpaguesi mund t\u00eb v\u00ebrtetojn\u00eb se rrethanat n\u00eb at\u00eb rast garantojn\u00eb rregullimin n\u00eb nj\u00eb pik\u00eb t\u00eb ndryshme t\u00eb gam\u00ebs s\u00eb tregut, sipas p\u00ebrcaktimeve t\u00eb b\u00ebra n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Neni 37<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>K\u00ebrkesat p\u00ebr dokumentacion<\/em><\/strong><\/p>\n\n\n\n<p>1. Nj\u00eb tatimpagues duhet t\u00eb paraqes\u00eb informacion dhe analiza t\u00eb mjaftueshme p\u00ebr t\u00eb v\u00ebrtetuarcse kushtet e transaksioneve t\u00eb tij t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimet e tregut.<br>Dokumentacioni i transferimit t\u00eb \u00e7mimit duhet t\u2019i vihet n\u00eb dispozicion administrat\u00ebs tatimore, me\u00a0 k\u00ebrkes\u00eb t\u00eb saj, brenda 30 dit\u00ebve nga marrja e k\u00ebrkes\u00ebs s\u00eb administrat\u00ebs tatimore. P\u00ebrmbajtja dhe forma e  dokumentacionit t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebrcaktohen me udh\u00ebzim \u00a0t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<br><br>2. Tatimpaguesit e p\u00ebrfshir\u00eb n\u00eb transaksione t\u00eb kontrolluara mbi nj\u00eb vler\u00eb t\u00eb p\u00ebrcaktuar duhet t\u00eb paraqesin nj\u00eb njoftim\/formular vjetor p\u00ebr transaksionet e kontrolluara. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton, me udh\u00ebzim, kufirin\/vler\u00ebn e sip\u00ebrp\u00ebrmendur, formatin dhe afatin kohor p\u00ebr paraqitjen e informacionit mbi transaksionet e kontrolluara.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 38<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Regullimet korresponduese<\/em><\/strong><\/p>\n\n\n\n<p>Kur n\u00eb kushtet e transaksioneve t\u00eb kontrolluara b\u00ebhet nj\u00eb rregullim nga nj\u00eb administrat\u00eb tatimore e nj\u00eb vendi tjet\u00ebr dhe ky rregullim rezulton n\u00eb taksimin n\u00eb at\u00eb vend t\u00eb fitimeve, p\u00ebr t\u00eb cilat tatimpaguesi \u00ebsht\u00eb tatuar tashm\u00eb n\u00eb Shqip\u00ebri, dhe vendi q\u00eb propozon rregullimin ka nj\u00eb marr\u00ebveshje me Shqip\u00ebrin\u00eb p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb, at\u00ebher\u00eb, n\u00eb k\u00ebto kushte, administrata tatimore e Shqip\u00ebris\u00eb, pas kryerjes s\u00eb nj\u00eb k\u00ebrkese nga tatimpaguesi shqiptar, do t\u00eb kontrolloj\u00eb p\u00ebrputhshm\u00ebrin\u00eb e atij rregullimi me parimet e tregut, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 44. N\u00ebse administrata tatimore arrin n\u00eb p\u00ebrfundimin q\u00eb rregullimi \u00ebsht\u00eb n\u00eb p\u00ebrputhje me<br>parimet e tregut, ajo b\u00ebn rregullimet e duhura n\u00eb vler\u00ebn e tatimit q\u00eb i \u00ebsht\u00eb ngarkuar tatimpaguesit shqiptar.<\/p>\n\n\n\n<p>Procedura p\u00ebr k\u00ebrkes\u00ebn p\u00ebr nj\u00eb rregullim korrespondues, sipas k\u00ebtij neni, do t\u00eb p\u00ebrcaktohet n\u00eb udh\u00ebzimin e ministrit t\u00eb Financave.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 39<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Marr\u00ebveshja e \u00e7mimit n\u00eb avanc\u00eb \u00ebsht\u00eb nj\u00eb marr\u00ebveshje procedurale nd\u00ebrmjet nj\u00eb ose m\u00eb shum\u00eb tatimpaguesve dhe nj\u00eb ose m\u00eb shum\u00eb administratave tatimore, me q\u00ebllim t\u00eb zgjidhjes s\u00eb mosmarr\u00ebveshjeve t\u00eb mundshme t\u00eb transferimit t\u00eb \u00e7mimeve n\u00eb avanc\u00eb, duke p\u00ebrcaktuar para transaksioneve t\u00eb kontrolluara, nj\u00eb grup kriteresh t\u00eb duhura p\u00ebr p\u00ebrcaktimin e p\u00ebrputhshm\u00ebris\u00eb s\u00eb k\u00ebtyre transaksioneve me parimet e tregut.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Nj\u00eb tatimpagues mund t\u00eb k\u00ebrkoj\u00eb q\u00eb administrata tatimore t\u00eb hyj\u00eb n\u00eb nj\u00eb marr\u00ebveshje \u00e7mimi n\u00eb avanc\u00eb p\u00ebr t\u00eb p\u00ebrcaktuar nj\u00eb grup t\u00eb p\u00ebrshtatsh\u00ebm kriteresh p\u00ebr p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr transaksionet e ardhshme t\u00eb kontrolluara p\u00ebr nj\u00eb periudh\u00eb kohore t\u00eb p\u00ebrcaktua<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur administrata tatimore hyn n\u00eb nj\u00eb marr\u00ebveshje \u00e7mimi n\u00eb avanc\u00eb me nj\u00eb tatimpagues, asnj\u00eb rregullim i transferimit t\u00eb \u00e7mimit nuk b\u00ebhet sipas paragrafit 1 t\u00eb nenit 32, p\u00ebr transaksionet e kontrolluara q\u00eb jan\u00eb brenda fush\u00ebs s\u00eb marr\u00ebveshjes, p\u00ebr aq koh\u00eb sa afatet dhe kushtet e vendosura nga marr\u00ebveshja e \u00e7mimit n\u00eb avanc\u00eb jan\u00eb plot\u00ebsuar.<br><\/li><li>Ngarkohet ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr nxjerrjen e nj\u00eb udh\u00ebzimi t\u00eb posa\u00e7\u00ebm n\u00eb lidhje me marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 3<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozitat e Llogaritjes s\u00eb Tatimit mbi t\u00eb Ardhurat e Korporat\u00ebs<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 40<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>1) P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe me k\u00ebt\u00eb ligj, t\u00eb gjitha veprimtarit\u00eb e nj\u00eb entiteti trajtohen si veprimtari biznesi dhe t\u00eb gjitha t\u00eb ardhurat e nj\u00eb entiteti p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura nga veprimtaria.<\/p>\n\n\n\n<p>2) Tatimi i paguesh\u00ebm mbi t\u00eb ardhurat e korporatave llogaritet duke aplikuar normat e tatimit mbi t\u00eb ardhurat e korporatave t\u00eb p\u00ebrcaktuara n\u00eb nenin 41 [normat tatimore] p\u00ebr t\u00eb ardhurat e tatueshme t\u00eb entitetit dhe reduktohet me:<\/p>\n\n\n\n<p>a) Kreditimin e tatimit t\u00eb huaj sipas nenit 42 [Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave] t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n<p>b) Tatimin e mbajtur n\u00eb burim sipas kreut 5 t\u00eb k\u00ebtij ligji,<\/p>\n\n\n\n<p>c) Paradh\u00ebniet p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguara gjat\u00eb vitit tatimor.<\/p>\n\n\n\n<p>3) N\u00ebse diferenca e llogaritur n\u00eb paragrafin 1 \u00ebsht\u00eb negative, tatimpaguesi mund t\u00eb k\u00ebrkoj\u00eb tatimin e tep\u00ebrt dhe administrata tatimore do t&#8217;ia kthej\u00eb k\u00ebt\u00eb shum\u00eb tatimpaguesit jo m\u00eb von\u00eb se 60 dit\u00eb brenda aplikimit. N\u00eb rast se tatimpaguesi nuk e k\u00ebrkon tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguar tep\u00ebr, ky tatim konsiderohet si nj\u00eb pages\u00eb paradh\u00ebnie p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb vitit tatimor pasardh\u00ebs.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 44<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Norma tatimore<\/em><\/strong><\/p>\n\n\n\n<p>Normat tatimit mbi t\u00eb ardhurat e korporatave \u00ebsht\u00eb 15%. P\u00ebrjashtimisht, norma tatimore p\u00ebr divident\u00ebt \u00ebsht\u00eb 8%, pa zbritur asnj\u00eb kosto.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 42<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat nga korporatat<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00ebse gjat\u00eb nj\u00eb viti tatimor entiteti rezident realizon t\u00eb ardhura tatimore nga burime jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, tatimit p\u00ebr t\u2019u paguar nga ai entitet p\u00ebr k\u00ebto t\u00eb ardhura duhet t\u2019i zbritet shuma e tatimit t\u00eb paguar n\u00eb nj\u00eb vend t\u00eb huaj p\u00ebr&nbsp; k\u00ebto t\u00eb ardhura. Shuma e tatimit t\u00eb huaj p\u00ebr t\u2019u paguar v\u00ebrtetohet me&nbsp; dokumentacion&nbsp; si\u00e7 p\u00ebrcaktohet n\u00eb Udhezimin e&nbsp; Ministrit p\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Kreditimi i tatimit t\u00eb huaj t\u00eb paguar t\u00eb p\u00ebrshkruar n\u00eb paragrafin e par\u00eb t\u00eb k\u00ebtij neni nuk mund t\u00eb kaloj\u00eb tatimin e paguesh\u00ebm mbi fitimin e tatuesh\u00ebm p\u00ebr t\u00eb ardhurat e korporatave nga burimi i huaj, n\u00ebse k\u00ebto t\u00eb ardhura do ishin realizuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kreditimi tatimor, sic p\u00ebrshkruhet n\u00eb k\u00ebt\u00eb Nen, duhet t\u00eb llogaritet ve\u00e7mas p\u00ebr secilin vend t\u00eb huaj, i cili \u00ebsht\u00eb burim&nbsp; t\u00eb ardhurash ose fitimesh, n\u00ebse e ardhura \u00ebsht\u00eb realizuar nga burime t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb vend.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 4<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e Fitimit<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 43<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Fitimi i Tatuesh\u00ebm<\/em><\/strong><\/p>\n\n\n\n<p>1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fitimi i tatuesh\u00ebm p\u00ebrfshin cdo t\u00eb ardhur&nbsp; t\u00eb realizuar nga nj\u00eb person subjekt i k\u00ebsaj pjese gjat\u00eb vitit tatimor, duke zbritur shpenzimet e zbritshme.<\/p>\n\n\n\n<p>2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fitimi i tatuesh\u00ebm dhe shpenzimet e zbritshme p\u00ebrcaktohen n\u00eb baz\u00eb t\u00eb bilancit tregtar dhe t\u00eb anekseve t\u00eb tij, t\u00eb cilat duhet t\u00eb p\u00ebrgatiten n\u00eb p\u00ebrputhje me&nbsp; ligjin &#8220;P\u00ebr kontabilitetin dhe Pasqyrat Financiare&#8221;, si dhe nga aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 44<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Parimi i Tregut <\/em><\/strong><em><\/em><\/p>\n\n\n\n<p>Transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura duhet t\u00eb jene n\u00eb perputhje me parimin e tregut. Fitimet e tatueshme t\u00eb nj\u00eb personi q\u00eb merr pjes\u00eb n\u00eb nj\u00eb apo m\u00eb shum\u00eb transaksione t\u00eb kontrolluara do t\u00eb konsiderohen n\u00eb p\u00ebrputhje me parimin e tregut, n\u00ebse kushtet e k\u00ebtyre transaksioneve nuk jan\u00eb t\u00eb ndryshme nga kushtet q\u00eb do t\u00eb ishin aplikuar nd\u00ebrmjet pal\u00ebve t\u00eb pavarura n\u00eb transaksione t\u00eb krahasueshme, t\u00eb kryera n\u00eb rrethana t\u00eb krahasueshme.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 45<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Kontratat afatgjata<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Nj\u00eb kontrat\u00eb afatgjat\u00eb \u00ebsht\u00eb nj\u00eb kontrat\u00eb e cila \u00ebsht\u00eb n\u00eb p\u00ebrputhje me kushtet e m\u00ebposhtme:<ol><li>Lidhet p\u00ebr q\u00ebllime t\u00eb prodhimit, instalimit, nd\u00ebrtimit ose kryerjes s\u00eb sh\u00ebrbimeve;<\/li><\/ol><ol><li>Afati i saj tejkalon, ose pritet t\u00eb tejkaloj\u00eb, 12 muaj.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat q\u00eb lidhen me nj\u00eb kontrat\u00eb afatgjat\u00eb duhet t\u00eb njihen, p\u00ebr q\u00ebllim t\u00eb Tatimit mbi t\u00eb Ardhurat Personale dhe&nbsp; t\u00eb Tatimit mbi t\u00eb Ardhurat e korporatave, me shum\u00ebn q\u00eb korrespondon me pjes\u00ebn e kontrat\u00ebs s\u00eb p\u00ebrfunduar n\u00eb vitin tatimor p\u00ebrkat\u00ebs. P\u00ebrqindja e p\u00ebrfundimit do t\u00eb p\u00ebrcaktohet ose duke iu referuar raportit t\u00eb kostove t\u00eb atij viti me shpenzimet e p\u00ebrgjithshme t\u00eb vler\u00ebsuara ose duke iu referuar vler\u00ebsimit t\u00eb ekspert\u00ebve t\u00eb faz\u00ebs s\u00eb p\u00ebrfundimit n\u00eb fund t\u00eb vitit tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet e zbritshme tatimore q\u00eb lidhen me kontratat afatgjata merren parasysh n\u00eb vitin tatimor n\u00eb t\u00eb cil\u00ebn ato kryhen.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 46<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Rregullat e zbatueshme mbi riorganizimet e biznesit<\/strong><\/p>\n\n\n\n<p>1) Riorganizimet e biznesit p\u00ebrfshijn\u00eb, bashkimet, ndarjet, ndarjet e pjesshme, shk\u00ebmbimin e aksioneve dhe transferimet e deg\u00ebve t\u00eb veprimtaris\u00eb.<\/p>\n\n\n\n<p>2)Nj\u00eb riorganizim biznesi nuk do t\u00eb shkaktoj\u00eb tatim t\u00eb fitimeve kapitale mbi aktivet e transferuara p\u00ebr t&#8217;i dh\u00ebn\u00eb efekt riorganizimit, p\u00ebrve\u00e7 ndonj\u00eb pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e kualifikuar n\u00eb para.<\/p>\n\n\n\n<p>3) P\u00ebr q\u00ebllime t\u00eb k\u00ebtij neni:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>Termi \u201cBashkim me p\u00ebrthithje\u201d \u00ebsht\u00eb \u00e7do transferim, nga nj\u00eb entitet i t\u00eb gjitha veprimtarive t\u00eb tij t\u00eb biznesit (personi transferues) n\u00eb nj\u00eb shoq\u00ebri (shoq\u00ebria p\u00ebrthith\u00ebse) n\u00eb shk\u00ebmbim t\u00eb emetimit apo transferimit t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi \u201cTransferim i nj\u00eb dege t\u00eb veprimtaris\u00eb\u201d \u00ebsht\u00eb \u00e7do operacion n\u00ebp\u00ebrmjet t\u00eb cilit nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese) transferon pa u shp\u00ebrb\u00ebr\u00eb nj\u00eb ose m\u00eb shum\u00eb deg\u00eb t\u00eb veprimtaris\u00eb t\u00eb saj n\u00eb nj\u00eb shoq\u00ebri tjet\u00ebr (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose transferimit t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse. Nj\u00eb \u201cdeg\u00eb e veprimtaris\u00eb\u201d n\u00ebnkupton t\u00eb gjitha aktivet e pasivet e nj\u00eb sektori t\u00eb nj\u00eb shoq\u00ebrie, t\u00eb cilat, nga pik\u00ebpamja organizative, p\u00ebrb\u00ebjn\u00eb nj\u00eb veprimtari t\u00eb pavarur ekonomike dhe p\u00ebrfshin, gjithashtu, transferimin e t\u00eb gjitha aktiveve e t\u00eb pasiveve t\u00eb nj\u00eb shoq\u00ebrie.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201cShk\u00ebmbim i aksioneve ose kuotave\u201d \u00ebsht\u00eb \u00e7do operacion n\u00ebp\u00ebrmjet t\u00eb cilit nj\u00eb shoq\u00ebri (shoq\u00ebria bler\u00ebse) p\u00ebrfiton nj\u00eb pjes\u00ebmarrje n\u00eb kapitalin e nj\u00eb shoq\u00ebrie tjet\u00ebr (shoq\u00ebria e bler\u00eb), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku i shoq\u00ebris\u00eb s\u00eb bler\u00eb, n\u00eb k\u00ebmbim p\u00ebr aksionet ose kuotat e tyre, t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb s\u00eb bler\u00eb dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb e cil\u00ebsuar n\u00eb t\u00eb holla, duke pasur parasysh se shoq\u00ebria bler\u00ebse merr shumic\u00ebn e t\u00eb drejt\u00ebs s\u00eb vot\u00ebs n\u00eb shoq\u00ebrin\u00eb e bler\u00eb me k\u00ebt\u00eb operacion.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201cShkrirje\/bashkim\u201d \u00ebsht\u00eb \u00e7do operacion p\u00ebrmes s\u00eb cilit:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>nj\u00eb ose m\u00eb shum\u00eb shoq\u00ebri (shoq\u00ebrit\u00eb transferuese), q\u00eb shp\u00ebrb\u00ebhen pa kaluar n\u00eb procesin e likuidimit, i transferojn\u00eb t\u00eb gjitha aktivet e pasivet e tyre n\u00eb nj\u00eb tjet\u00ebr shoq\u00ebri ekzistuese (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<ul><li>dy apo m\u00eb shum\u00eb shoq\u00ebri (shoq\u00ebrit\u00eb transferuese), q\u00eb shp\u00ebrb\u00ebhen pa kaluar n\u00eb procesin e likuidimit, i transferojn\u00eb t\u00eb gjitha aktivet e pasivet e tyre te nj\u00eb shoq\u00ebri q\u00eb ata formojn\u00eb (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<\/li><\/ul><\/li><li>\u00a0nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese), q\u00eb shp\u00ebrb\u00ebhet pa kaluar n\u00eb procesin e likuidimit, i transferon t\u00eb gjitha aktivet e pasivet e saj te shoq\u00ebria (shoq\u00ebria p\u00ebrthith\u00ebse) dhe mban t\u00eb gjitha aksionet ose kuotat q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e saj.<\/li><\/ol>\n\n\n\n<p>dh)\u00a0 \u201cNdarje\u201d \u00ebsht\u00eb \u00e7do operacion p\u00ebrmes t\u00eb cilit:<br><br>i. nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese), q\u00eb shp\u00ebrb\u00ebhet pa kaluar n\u00eb proces likuidimi, transferon t\u00eb gjitha aktivet e pasivet te dy apo m\u00eb shum\u00eb shoq\u00ebri ekzistuese ose t\u00eb reja (shoq\u00ebri prit\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit t\u00eb aksioneve ose kuotave proporcionale ose t\u00eb transferimit tek aksionari ose ortaku i saj t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb prit\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<br><br>ii. nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese) transferon nj\u00eb ose m\u00eb shum\u00eb deg\u00eb t\u00eb veprimtaris\u00eb te nj\u00eb shoq\u00ebri q\u00eb ajo formon (shoq\u00ebria prit\u00ebse), n\u00eb k\u00ebmbim p\u00ebr emetimin ose transferimin tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb prit\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla.<\/p>\n\n\n\n<p>e) \u00a0\u201cPages\u00eb e cil\u00ebsuar n\u00eb t\u00eb holla\u201d \u00ebsht\u00eb pages\u00eb n\u00eb t\u00eb holla q\u00eb b\u00ebhet nga nj\u00eb shoq\u00ebri p\u00ebrthith\u00ebse ose bler\u00ebse, p\u00ebrve\u00e7 emetimit ose transferimit t\u00eb aksioneve ose kuotave, q\u00eb nuk i tejkalojn\u00eb n\u00eb total 10% t\u00eb vler\u00ebs nominale t\u00eb aksioneve ose kuotave t\u00eb emetuara ose t\u00eb transferuara n\u00eb k\u00ebmbim.<\/p>\n\n\n\n<p>f) Termi &#8220;vler\u00eb p\u00ebr q\u00ebllime tatimore&#8221; n\u00ebnkupton vler\u00ebn mbi baz\u00ebn e s\u00eb cil\u00ebs \u00e7do fitim ose humbje do t\u00eb ishte llogaritur p\u00ebr q\u00ebllime t\u00eb tatimit mbi t\u00eb ardhurat, fitimet ose fitimet kapitale t\u00eb shoq\u00ebris\u00eb transferuese n\u00ebse k\u00ebto aktive ose detyrime do t\u00eb ishin shitur n\u00eb momentin e riorganizimit por n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur prej tij.<\/p>\n\n\n\n<p>4) Shoq\u00ebria q\u00eb merr aktive gjat\u00eb riorganizimit t\u00eb biznesit:<\/p>\n\n\n\n<p>a) Vler\u00ebson aktivet dhe detyrimet e marra me vler\u00ebn e tyre kontab\u00ebl n\u00eb shoq\u00ebrin\u00eb transferuese n\u00eb momentin e riorganizimit.<\/p>\n\n\n\n<p>b) Zhvler\u00ebson aktivet e biznesit sipas rregullave q\u00eb do t\u00eb zbatoheshin p\u00ebr shoq\u00ebrin\u00eb transferuese sikur t\u00eb mos kishte ndodhur riorganizimi.<\/p>\n\n\n\n<p>c) Mbart rezervat dhe provigjionet e krijuara nga shoq\u00ebria transferuese, n\u00eb var\u00ebsi t\u00eb kushteve q\u00eb do t\u00eb zbatoheshin p\u00ebr shoq\u00ebrin\u00eb transferuese sikur t\u00eb mos kishte ndodhur riorganizimi. Shoq\u00ebria marr\u00ebse merr p\u00ebrsip\u00ebr t\u00eb drejtat dhe detyrimet e shoq\u00ebris\u00eb transferuese n\u00eb lidhje me rezervat dhe provigjionet e tilla.<\/p>\n\n\n\n<p>5) N\u00eb rastin e transferimit t\u00eb nj\u00eb dege veprimtarie, shoq\u00ebria transferuese p\u00ebrjashtohet nga tatimi p\u00ebr fitimet kapitale t\u00eb realizuara p\u00ebr shkak t\u00eb riorganizimit, p\u00ebrve\u00e7 \u00e7do pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e kualifikuar n\u00eb para. Shoq\u00ebria transferuese u atribuon letrave me vler\u00eb t\u00eb marra nga riorganizimi i biznesit vler\u00ebn e tyre t\u00eb tregut n\u00eb momentin e riorganizimit. N\u00ebse shoq\u00ebria transferuese shet letrat me vler\u00eb t\u00eb marra brenda tre viteve nga riorganizimi i biznesit, kostoja e blerjes p\u00ebr llogaritjen e fitimeve kapitale do t\u00eb jet\u00eb m\u00eb e ul\u00ebt se;<\/p>\n\n\n\n<p>a) vlera e tregut t\u00eb letrave me vler\u00eb n\u00eb momentin e riorganizimit; dhe<\/p>\n\n\n\n<p>b) vlerat kontab\u00ebl kumulative t\u00eb aktiveve dhe detyrimeve t\u00eb transferuara p\u00ebr shkak t\u00eb riorganizimit, ashtu si\u00e7 ishin n\u00eb shoq\u00ebrin\u00eb transferuese p\u00ebrpara riorganizimit.<\/p>\n\n\n\n<p>6) N\u00eb rastin e bashkimit, ndarjes ose shk\u00ebmbimit t\u00eb aksioneve, aksioneri ose ortaku i shoq\u00ebris\u00eb transferuese:<\/p>\n\n\n\n<p>a) Nuk i n\u00ebnshtrohet tatimit n\u00eb lidhje me ndonj\u00eb fitim kapital t\u00eb realizuar p\u00ebr shkak t\u00eb riorganizimit, me p\u00ebrjashtim t\u00eb \u00e7do pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e kualifikuar n\u00eb para.<\/p>\n\n\n\n<p>b) Aksioner\u00ebt ose ortak\u00ebt nuk u atribuojn\u00eb letrave me vler\u00eb q\u00eb marrin n\u00eb k\u00ebmbim nj\u00eb vler\u00eb p\u00ebr q\u00ebllime tatimore m\u00eb t\u00eb madhe se vlera e letrave me vler\u00eb q\u00eb ata mbanin menj\u00ebher\u00eb p\u00ebrpara riorganizimit.<\/p>\n\n\n\n<p>7) Ky nen zbatohet vet\u00ebm p\u00ebr transferimin e nj\u00eb dege ose deg\u00ebsh aktiviteti q\u00eb ndodhen n\u00eb Shqip\u00ebri, n\u00ebse shoq\u00ebria ose personi transferues dhe shoq\u00ebria marr\u00ebse jan\u00eb t\u00eb dy rezident\u00eb n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Neni 47&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tatimi i llogaritur p\u00ebr transferimin e aktiveve t\u00eb biznesit<\/strong><strong><\/strong><\/p>\n\n\n\n<p>1. Transferimi i aktiveve t\u00eb biznesit konsiderohet i tatuesh\u00ebm n\u00eb rastet e m\u00ebposhtme:<\/p>\n\n\n\n<p>a) nj\u00eb tatimpagues rezident transferon aktivet e biznesit nga zyra qendrore e tij vendase n\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme jasht\u00eb vendit dhe Republika e Shqip\u00ebris\u00eb nuk ka m\u00eb t\u00eb drejt\u00eb t\u00eb tatoj\u00eb aktivet e transferuara t\u00eb biznesit p\u00ebr shkak t\u00eb transferimit;<\/p>\n\n\n\n<p>b) nj\u00eb tatimpagues rezident transferon rezidenc\u00ebn e tij tatimore n\u00eb nj\u00eb vend tjet\u00ebr, me p\u00ebrjashtim t\u00eb atyre aktiveve t\u00eb biznesit q\u00eb mbeten efektivisht t\u00eb lidhura me nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>2) Baza e tatueshme q\u00eb do t&#8217;i n\u00ebnshtrohet tatimit \u00ebsht\u00eb shuma e barabart\u00eb me vler\u00ebn e tregut t\u00eb aktiveve t\u00eb transferuara t\u00eb biznesit minus vler\u00ebn e tyre p\u00ebr q\u00ebllime tatimore, n\u00eb momentin e daljes s\u00eb aktiveve t\u00eb biznesit.<\/p>\n\n\n\n<p>3) Kur transferimi i aktiveve t\u00eb biznesit ose i rezidenc\u00ebs tatimore b\u00ebhet n\u00eb Shqip\u00ebri, Shqip\u00ebria do t\u00eb pranoj\u00eb vler\u00ebn e tregut n\u00eb hyrje si vler\u00ebn fillestare t\u00eb aktiveve t\u00eb biznesit p\u00ebr q\u00ebllime tatimore.<\/p>\n\n\n\n<p>4) P\u00ebr q\u00ebllime t\u00eb paragraf\u00ebve 1 deri n\u00eb 3 t\u00eb k\u00ebtij neni, termi &#8220;vler\u00eb tregu&#8221; \u00ebsht\u00eb shuma me t\u00eb cil\u00ebn mund t\u00eb shk\u00ebmbehet nj\u00eb aktiv biznesi ose mund t\u00eb vendosen me vullnet detyrimet e nd\u00ebrsjella midis bler\u00ebsve dhe shit\u00ebsve t\u00eb palidhur n\u00eb nj\u00eb transaksion t\u00eb drejtp\u00ebrdrejt\u00eb.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 48<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Shpenzimet e Zbritshme&nbsp;<\/strong><\/p>\n\n\n\n<p>Shpenzimet e zbritshme jan\u00eb t\u00eb gjitha shpenzimet e b\u00ebra nga nj\u00eb person q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji gjat\u00eb vitit tatimor, n\u00eb mas\u00ebn q\u00eb k\u00ebto shpenzime kryhen p\u00ebr q\u00ebllim t\u00eb interesave t\u00eb biznesit, jan\u00eb t\u00eb dokumentuara nga tatimpaguesi dhe q\u00eb nuk jan\u00eb objekt i ndonj\u00eb kufizimi t\u00eb p\u00ebrcaktuar me k\u00ebt\u00eb Ligj. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat sqaron me udh\u00ebzim m\u00ebnyr\u00ebn e aplikimit t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 49<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Shpenzime t\u00eb Zbritshme p\u00ebr Tok\u00ebn q\u00eb Shk\u00ebmbehet p\u00ebr Nd\u00ebrtim<\/em><\/strong><\/p>\n\n\n\n<p>N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb sip\u00ebrmarrjeve&nbsp; q\u00eb operojn\u00eb n\u00eb nd\u00ebrtimin dhe\/ose shitjen e nd\u00ebrtesave p\u00ebr q\u00ebllime strehimi, veprimtari prodhuese, tregtare ose veprimtari t\u00eb sh\u00ebrbimit, metodologjia p\u00ebr njohjen e t\u00eb ardhurave nga shitja dhe shpenzimeve t\u00eb veprimtaris\u00eb, si dhe konsiderimi i pjes\u00ebs p\u00ebrfituese t\u00eb pronar\u00ebve t\u00eb truallit dhe vet\u00eb kostove t\u00eb truallit, miratohen me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 50<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Shpenzimet jo t\u00eb Zbritshme dhe kufizimi i Zbritjes <\/em><\/strong><em><\/em><\/p>\n\n\n\n<p>Shpenzimet e m\u00ebposhtme nuk jan\u00eb t\u00eb zbritshme:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Kostot e blerjes &nbsp;dhe p\u00ebrmir\u00ebsimit t\u00eb tok\u00ebs dhe shesheve t\u00eb nd\u00ebrtimit;<\/li><li>Kostoja e blerjes, p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb aktiveve t\u00eb amortizueshme;<\/li><li>Shpenzimet e amortizimit sipas rregullave t\u00eb kontabilitetit;<\/li><li>Zmadhimi&nbsp; i kapitalit themeltar t\u00eb shoq\u00ebris\u00eb ose t\u00eb kapitalit kontribues n\u00eb nj\u00eb partneritet;<\/li><li>Dividend\u00ebt p\u00ebr aksioner\u00ebt ose ortak\u00ebt, si dhe dividend\u00ebt e entiteteve t\u00eb tjera q\u00eb i n\u00ebnshtrohen k\u00ebtij Ligji;<\/li><li>Interesat e paguara &nbsp;q\u00eb tejkalojn\u00eb norm\u00ebn mesatare t\u00eb interesit 12 mujor t\u00eb kredis\u00eb vjetore t\u00eb interesit t\u00eb tregut t\u00eb vendosur nga bankat komerciale, si\u00e7 publikohet&nbsp; zyrtarisht nga Banka e Shqip\u00ebris\u00eb;<\/li><li>Gjobat dhe d\u00ebnimet q\u00eb i paguhen&nbsp; nj\u00eb autoriteti publik p\u00ebr shkelje t\u00eb legjislacionit;<\/li><li>Shpenzimet p\u00ebr krijimin ose rritjen e provigjioneve, rezervave apo fondeve t\u00eb tjer\u00eb speciale, p\u00ebrve\u00e7 kur kjo \u00ebsht\u00eb e p\u00ebrcaktuar ndryshe me k\u00ebt\u00eb Ligj;<\/li><li>Tatimi mbi t\u00eb ardhurat e korporatave dhe TVSH-ja e kreditueshme, akciza ;<\/li><li>Shpenzimet e p\u00ebrfaq\u00ebsimit dhe shpenzimet p\u00ebr pritje-p\u00ebrcjellje q\u00eb tejkalojn\u00eb 0,3 p\u00ebr qind t\u00eb t\u00eb ardhurave vjetore. P\u00ebr tatimpaguesit eksportues, p\u00ebrjashtuar prodhuesit me material porosit\u00ebsi, t\u00eb cil\u00ebt n\u00eb 3 vitet e fundit kan\u00eb realizuar mbi 70 p\u00ebr qind t\u00eb t\u00eb ardhurave nga eksporti, shpenzimet e dokumentuara, t\u00eb kryera p\u00ebr pjes\u00ebmarrje, prezantim n\u00eb panaire apo ekspozita jasht\u00eb vendit, njihen si shpenzime t\u00eb zbritshme deri n\u00eb mas\u00ebn 3 p\u00ebr qind t\u00eb t\u00eb ardhurave vjetore.<\/li><li>Shpenzimet e kryera si konsum personal nga aksioner\u00ebt, ortak\u00ebt, administrator\u00ebt dhe familjar\u00ebt e tyre;<\/li><li>Shpenzimet, t\u00eb cilat tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar me ligj, akte n\u00ebnligjore si dhe shumat q\u00eb tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar n\u00eb ligjin \u201cP\u00ebr sponsorizimet\u201d, te ndryshuar;&nbsp;&nbsp;<\/li><li>Dhuratat dhe donacionet;<\/li><li>Shpenzimet p\u00ebr sh\u00ebrbime teknike, konsulence dhe t\u00eb menaxhimit t\u00eb faturuara nga jo-rezident\u00eb, n\u00eb qoft\u00eb se nuk paguhen nga tatimpaguesi &nbsp;brenda periudh\u00ebs s\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs &nbsp;tatimore. N\u00eb rast se shpenzime t\u00eb tilla paguhen m\u00eb von\u00eb, ato jan\u00eb t\u00eb zbritshme n\u00eb vitin tatimor kur ato paguhen;<\/li><li>Shpenzimet p\u00ebr pagat, shp\u00ebrblimet dhe forma t\u00eb tjera t\u00eb t\u00eb ardhurave personale q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me marr\u00ebdh\u00ebniet e pun\u00ebs, t\u00eb paguara t\u00eb pun\u00ebsuarve, duke p\u00ebrfshir\u00eb administrator\u00ebt dhe q\u00eb nuk jan\u00eb b\u00ebr\u00eb n\u00ebp\u00ebrmjet sistemit bankar. K\u00ebshilli i Ministrave p\u00ebrcakton me vendim rastet e p\u00ebrjashtimit nga ky rregull;<\/li><li>Shumat e paguara me para n\u00eb dor\u00eb n\u00eb tejkalim t\u00eb kufijve t\u00eb p\u00ebrcaktuar nga dispozitat e ligjit \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d.&nbsp;&nbsp;<\/li><li>Shpenzimet e sigurimit t\u00eb jet\u00ebs dhe sh\u00ebndetit t\u00eb punonj\u00ebsve t\u00eb tatimpaguesit q\u00eb tejkalojn\u00eb [5%] t\u00eb pagave bruto t\u00eb tyre p\u00ebr vitin tatimor;<\/li><li>Bursat q\u00eb jepen p\u00ebr nx\u00ebn\u00ebsit dhe student\u00ebt e institucionit arsimor publik dhe privat ndryshe nga ato t\u00eb p\u00ebrcaktuara nga K\u00ebshilli i Ministrave.<\/li><li>Shpenzimet p\u00ebr kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb em\u00ebr t\u00eb punonj\u00ebsve t\u00eb tij n\u00eb nj\u00eb plan pensioni vullnetar, q\u00eb tejkalojn\u00eb kufizimet e paragrafit 6 t\u00eb nenit 20 t\u00eb&nbsp; k\u00ebtij Ligji.&nbsp;&nbsp;<\/li><li>Shpenzimet e lidhura me t\u00eb ardhurat t\u00eb cilat nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm n\u00eb baz\u00eb t\u00eb k\u00ebtij Ligji;<\/li><li>Mitdh\u00ebniet dhe ryshfetet.<\/li><li>Shumat e sponsorizuara, brenda kufijve t\u00eb parashikuar n\u00eb ligjin \u201cP\u00ebr sponsorizimet\u201d, t\u00eb ndryshuar, p\u00ebr veprimtarit\u00eb e ekipeve sportive, pjes\u00eb t\u00eb federatave sportive t\u00eb njohura nga legjislacioni n\u00eb fuqi i fush\u00ebs, p\u00ebr efekt t\u00eb p\u00ebrllogaritjes s\u00eb tatimit mbi fitimin e periudh\u00ebs tatimore, jan\u00eb t\u00eb zbritshme sa trefishi i vler\u00ebs s\u00eb shum\u00ebs s\u00eb sponsorizuar. Nuk lejohet mbartja e tyre n\u00eb periudhat tatimore t\u00eb ardhshme. Parashikimet e k\u00ebtij paragrafi aplikohen pas l\u00ebshimit t\u00eb \u201cAutorizimit t\u00eb sponsorizimit\u201d nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve, sipas procedurave t\u00eb parashikuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. Kjo dispozit\u00eb zbatohet vet\u00ebm p\u00ebr entitetet sponsorizuese, t\u00eb cil\u00ebt realizojn\u00eb fitim vjetor t\u00eb tatuesh\u00ebm mbi 100 milion\u00eb lek\u00eb,<\/li><li>humbjet, d\u00ebmtimet, firot dhe skarcot gjat\u00eb prodhimit, tranzitimit, &nbsp;magazinimit, tregtimit, tej rregullave t\u00eb p\u00ebrcaktuara n\u00eb akte t\u00eb ve\u00e7anta ligjore dhe n\u00ebnligjore q\u00eb jan\u00eb n\u00eb fu\u00ebi.<\/li><\/ol>\n\n\n\n<p>Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me Udhezim menyr\u00ebn e zbatimit t\u00eb k\u00ebtij neni<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 51<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Amortizimi<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>P\u00ebr p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm, amortizimi p\u00ebr aktivet fikse t\u00eb biznesit&nbsp; llogaritet dhe zbritet nga;<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Pronari i aktiveve t\u00eb biznesit, me p\u00ebrjashtim t\u00eb rasteve t\u00eb p\u00ebrmendura n\u00eb shkronj\u00ebn b) t\u00eb k\u00ebtij paragrafi;<\/li><li>Personi q\u00eb mbart riskun p\u00ebr humbjen apo d\u00ebmtimin e aktiveve, n\u00eb rastet e aktiveve t\u00eb dh\u00ebna me qira, uzufruktit, apo ndonj\u00eb forme tjet\u00ebr t\u00eb parashikuar me dispozita ligjore.&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Aktivet financiare dhe aktivet fikse t\u00eb trup\u00ebzuara q\u00eb nuk jan\u00eb subjekt i konsumimitt dhe vjetrimit t\u00eb tilla si toka, trualli, veprat e artit, sendet antike, bizhuterit\u00eb, metalet dhe gur\u00ebt e \u00e7muar nuk amortizohen.&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kostot q\u00eb lidhen me blerjet, nd\u00ebrtimin ose p\u00ebrmir\u00ebsimin e aktiveve fikse q\u00eb nuk jan\u00eb subjekt i amortizimit, jan\u00eb t\u00eb zbritshme n\u00eb vitin tatimor n\u00eb t\u00eb cil\u00ebn aktivet fikse jan\u00eb tjet\u00ebrsuar, me kusht q\u00eb t\u00eb ardhurat nga tjet\u00ebrsimi jan\u00eb t\u00eb p\u00ebrfshira n\u00eb fitimin e tatuesh\u00ebm.&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Amortizimi i plot\u00eb vjetor \u00ebsht\u00eb i zbritsh\u00ebm n\u00eb vitin e blerjes apo t\u00eb futjes n\u00eb p\u00ebrdorim t\u00eb aktivit, cilido prej k\u00ebtyre viteve vjen m\u00eb von\u00eb. N\u00eb vitin e nxjerrjes jasht\u00eb p\u00ebrdorimit amortizimi \u00ebsht\u00eb i pazbritsh\u00ebm.&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Amortizimi i kostove t\u00eb blerjes ose nd\u00ebrtimit, si dhe kostot e p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb nd\u00ebrtesave, instalimeve, dhe nd\u00ebrtimeve q\u00eb sh\u00ebrbejn\u00eb p\u00ebr nj\u00eb periudh\u00eb prej m\u00eb shum\u00eb se 15 vitesh llogaritet n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr \u00e7do aktiv me norm\u00ebn e amortizimit 5% t\u00eb k\u00ebtyre kostove p\u00ebr vitin tatimor.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Amortizimi i kostove t\u00eb aktiveve jo t\u00eb trup\u00ebzuara do t\u00eb llogaritet n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr secilin aktiv n\u00eb mas\u00ebn 15% t\u00eb k\u00ebtyre kostove p\u00ebr vitin tatimor.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur nj\u00eb aktiv si\u00e7 \u00ebsht\u00eb p\u00ebrmendur n\u00eb paragraf\u00ebt 5 dhe 6 del jasht\u00eb p\u00ebrdorimit gjat\u00eb nj\u00eb viti tatimor, vlera kontab\u00ebl e mbetur p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb e zbritshme n\u00eb at\u00eb vit, me kusht q\u00eb t\u00eb ardhurat nga nxjerrja jasht\u00eb p\u00ebrdorimit t\u00eb jen\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Amortizimi p\u00ebr kategorit\u00eb e m\u00ebposhtme t\u00eb aktiveve do t\u00eb llogaritet n\u00eb baz\u00eb t\u00eb nj\u00eb sistemi grupimi, me p\u00ebrqindje si m\u00eb posht\u00eb;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Kompjuter\u00ebt, sistemet e informacionit, produktet e programeve kompjuterike (soft\u00ebare), dhe pajisjet e ruajtjes s\u00eb t\u00eb dh\u00ebnave me 25%;<\/li><li>T\u00eb gjitha aktivet e tjera t\u00eb veprimtarive t\u00eb biznesit me 20%.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb \u00e7do kategori, t\u00eb p\u00ebrshkruar n\u00eb paragrafin 8, p\u00ebrqindja e amortizimit, e specifikuar n\u00eb k\u00ebt\u00eb nen do t\u00eb zbatohet mbi baz\u00ebn e amortizimit t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li><em>&nbsp;&#8216;Baza e amortizimit&#8217;<\/em> \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn kontab\u00ebl p\u00ebr q\u00ebllime tatimore t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse si\u00e7 \u00ebsht\u00eb regjistruar n\u00eb bilancin e \u00e7eljes s\u00eb vitit tatimor:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>duke shtuar koston e blerjes ose krijimit t\u00eb aktiveve dhe koston e rikonstruksionit t\u00eb aktiveve t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse gjat\u00eb vitit tatimor; dhe<\/li><li>duke zbritur \u00e7mimin e shitjes s\u00eb aktiveve dhe kompensimet e marra p\u00ebr ndryshimin e aktiveve p\u00ebr shkak t\u00eb fatkeq\u00ebsis\u00eb natyrore ose ndryshimeve t\u00eb tjera t\u00eb pavullnetshme gjat\u00eb vitit tatimor.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb rastin kur baza e amortizimit \u00ebsht\u00eb nj\u00eb shum\u00eb negative, kjo shum\u00eb i shtohet fitimit t\u00eb tatuesh\u00ebm dhe baza e amortizimit&nbsp; do t\u00eb konsiderohet &nbsp;e barabart\u00eb me zero.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb rastin kur baza e amortizimit nuk kalon 50,000 lek\u00eb, e gjith\u00eb baza e amortizimit do t\u00eb konsiderohet nj\u00eb shpenzim i zbritsh\u00ebm.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb rastet e rivler\u00ebsimit t\u00eb aktiveve t\u00eb biznesit, amortizimi nuk do t\u00eb lejohet p\u00ebr shum\u00ebn e ri-vler\u00ebsuar.<\/li><\/ol>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 52<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Vler\u00ebsimi i Inventarit<\/em><\/strong><\/p>\n\n\n\n<p>Tatimpaguesi duhet vazhdimisht t\u00eb p\u00ebrdor\u00eb metod\u00ebn e nj\u00ebjt\u00eb kontab\u00ebl p\u00ebr vler\u00ebsimin e inventarit, p\u00ebrfshir\u00eb edhe inventarin n\u00eb proces. Metoda kontab\u00ebl nuk mund t\u00eb ndryshohet m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb pes\u00eb vite tatimore.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 53<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Zbritjet e Borxhit t\u00eb Keq<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Zbritja lejohet p\u00ebr nj\u00eb pjes\u00eb t\u00eb vler\u00ebs nominale t\u00eb \u00e7do ark\u00ebtimi nga nj\u00eb pal\u00eb e palidhur &nbsp;q\u00eb ishte p\u00ebrllogaritur si e ardhur, e cila mbetet e papaguar, dhe p\u00ebr t\u00eb cil\u00ebn tatimpaguesi beson se borxhi nuk do t\u00eb jet\u00eb t\u00ebr\u00ebsisht ose pjes\u00ebrisht i likuiduar dhe tatimpaguesi ka nd\u00ebrmarr\u00eb hapat e nevojshme p\u00ebr mbledhjen e &nbsp;borxhit t\u00eb keq&nbsp; si vijon;<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Deri n\u00eb 20% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 6 muaj;<\/li><li>Deri n\u00eb 40% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 12 muaj;<\/li><li>Deri n\u00eb 60% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 24 muaj;<\/li><li>Deri n\u00eb 85% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 36 muaj.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Zbritja e plot\u00eb e borxhit t\u00eb keq lejohet n\u00ebse kushtet e m\u00ebposhtme p\u00ebrmbushen n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Borxhi i keq hiqet nga librat&nbsp; kontab\u00ebl t\u00eb tatimpaguesit, dhe&nbsp;<\/li><li>T\u00eb gjitha veprimet e mundshme ligjore p\u00ebr ark\u00ebtimin e borxhit jan\u00eb nd\u00ebrmarr\u00eb.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur nj\u00eb zbritje e nj\u00eb borxhi t\u00eb keq \u00ebsht\u00eb aplikuar m\u00eb par\u00eb n\u00eb nj\u00eb pretendim q\u00eb \u00ebsht\u00eb r\u00ebn\u00eb dakord ose jo, shuma e rifituar duhet t\u2019i shtohet fitimit t\u00eb tatuesh\u00ebm n\u00eb vitin e rikuperimit t\u00eb shum\u00ebes, p\u00ebrvec &nbsp;rasteve kur mund t\u00eb jet\u00eb transferuar n\u00eb nj\u00eb proces riorganizimi t\u00eb biznesit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Paragrafi 1 i k\u00ebtij Neni nuk zbatohet p\u00ebr institucionet financiare (p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb e sigurimit).<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 54<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Mbartja e Humbjeve<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00ebse fitimi i tatuesh\u00ebm rezulton n\u00eb humbje n\u00eb nj\u00eb vit tatimor, nj\u00eb humbje e till\u00eb mund t\u00eb kompensohet me fitimet e tatueshme n\u00eb pes\u00eb vitet e ardhshme tatimore, sipas parimit &#8220;humbja e par\u00eb m\u00eb par\u00eb se humbja e fundit\u201d.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Dispozitat e paragrafit t\u00eb m\u00ebsip\u00ebrm nuk zbatohen p\u00ebr humbjet e p\u00ebsuara n\u00eb vitin tatimor dhe vitet e m\u00ebparshme, n\u00ebse ndodh nj\u00eb ndryshim n\u00eb pron\u00ebsi q\u00eb tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs, me kusht q\u00eb kjo t\u00eb shoq\u00ebrohet me nj\u00eb ndryshim t\u00eb aktivitetit. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat sqaron me udh\u00ebzim zbatimin e k\u00ebtij paragrafi..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr humbjet q\u00eb transferohen n\u00eb lidhje me riorganizimet e biznesit paragrafi i m\u00ebsip\u00ebrm nuk zbatohet. Humbjet e mbartura mund t\u00eb p\u00ebrdoren nga shoq\u00ebria p\u00ebrthith\u00ebse p\u00ebr t\u2019u kompensuar kundrejt fitimit t\u00eb tyre t\u00eb tatuesh\u00ebm gjat\u00eb viteve tatimore t\u00eb mbetura si\u00e7 parashikohet n\u00eb paragrafin 1.<\/li><\/ul>\n\n\n\n<p><strong>Neni 55<\/strong><\/p>\n\n\n\n<p><strong>Tatimi i ndryshimit t\u00eb pron\u00ebsis\u00eb p\u00ebr sektor\u00eb t\u00eb ve\u00e7ant\u00eb<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Ky nen &nbsp;zbatohet p\u00ebr entitetet q\u00eb:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>zot\u00ebrojn\u00eb t\u00eb drejta p\u00ebr shfryt\u00ebzimin e pasurive minerale, t\u00eb drejta p\u00ebr shfryt\u00ebzimin e pasurive hidrokarbure ose t\u00eb drejta t\u00eb tjera p\u00ebr shfryt\u00ebzimin e burimeve natyrore tok\u00ebsore dhe ujore, p\u00ebrfshir\u00eb detin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe informacionit q\u00eb u p\u00ebrket k\u00ebtyre t\u00eb drejtave, t\u00eb cilat p\u00ebr q\u00ebllime t\u00eb k\u00ebtij ligji, trajtohen si pasuri e paluajtshme;<ol><li>ushtrojn\u00eb veprimtari n\u00eb fush\u00ebn e telekomunikacioneve;<\/li><\/ol><ol><li>ushtrojn\u00eb veprimtari si institucione financiare.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse gjat\u00eb nj\u00eb periudhe tatimore pron\u00ebsia direkte dhe\/ose indirekte e kapitalit aksionar, kuotave, ose e t\u00eb drejtave t\u00eb votimit t\u00eb nj\u00eb entiteti t\u00eb p\u00ebrmendur n\u00eb paragrafin \u201c1\u201d m\u00eb lart, ndryshon me m\u00eb shum\u00eb se 20 % n\u00eb vler\u00eb ose num\u00ebr aksionesh, apo kuotash, entiteti trajtohet si t\u00eb jet\u00eb duke shitur nj\u00eb pjes\u00eb proporcionale t\u00eb t\u00eb gjitha pasurive t\u00eb tij menj\u00ebher\u00eb p\u00ebrpara ndryshimit (\u201ckonsiderohet shitje\u201d). Entiteti trajtohet si:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>p\u00ebrfitues i t\u00eb ardhurave nga shitja, e barabart\u00eb kjo me pjes\u00ebn proporcionale t\u00eb vler\u00ebs s\u00eb tregut t\u00eb aktivit n\u00eb at\u00eb koh\u00eb; dhe<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>ribler\u00ebs i aktivit p\u00ebr t\u00eb nj\u00ebjt\u00ebn vler\u00eb.<\/li><\/ul>\n\n\n\n<p>Paragrafi 2 aplikohet n\u00eb rastet kur entiteti, p\u00ebr tre vitet paraardh\u00ebse, ka realizuar nj\u00eb mesatare qarkullimi prej 500 000 000 (pes\u00ebqind milion\u00eb) lek\u00ebsh.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur nj\u00eb entitet \u00ebsht\u00eb subjekt i tatimit mbi t\u00eb ardhurat e korporat\u00ebs, sipas k\u00ebtij ligji, bazuar n\u00eb paragrafin 2, t\u00eb k\u00ebtij neni, \u00e7do ndryshim pron\u00ebsie i aksioneve ose interesave t\u00eb ngjash\u0451m q\u00eb shkaktuan ndryshimin, \u00ebsht\u00eb i p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Nj\u00eb entitet, i cili \u00ebsht\u00eb subjekt i nj\u00eb ndryshimi t\u00eb p\u00ebrmendur n\u00eb paragrafin 2, t\u00eb k\u00ebtij neni, duhet t\u00eb njoftoj\u00eb autoritetet tatimore me detajet e ndryshimit brenda 45 dit\u00ebve nga koha kur ka ndodhur ndryshimi.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Entiteti duhet t\u00eb njoftoj\u00eb administrat\u00ebn tatimore p\u00ebr nj\u00eb ndryshim pron\u00ebsie t\u00eb<br>drejtp\u00ebrdrejt\u00eb ose t\u00eb t\u00ebrthort\u00eb prej 10 % ose m\u00eb shum\u00eb t\u00eb kapitalit t\u00eb saj ose t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs. Ndryshimi i pron\u00ebsis\u00eb duhet t\u00eb jet\u00eb objekt i n\u00ebnndarjes \u201cii\u201d, t\u00eb shkronj\u00ebs \u201cg\u201d, t\u00eb nenit 3, t\u00eb k\u00ebtij ligji. Njoftimi duhet t\u00eb kryhet brenda 45 dit\u00ebve nga ndryshimi i pron\u00ebsis\u00eb. Kjo dispozit\u00eb nuk zbatohet n\u00eb rastet kur zbatohet paragrafi 4 i k\u00ebtij neni.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rast t\u00eb mosnjoftimit t\u00eb autoriteteve tatimore, entiteti d\u00ebnohet sipas penaliteteve t\u00eb p\u00ebrcaktuara n\u00eb ligjin\u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Parashikimet e k\u00ebtij neni zbatohen n\u00eb \u00e7do rast, p\u00ebrve\u00e7 kur ndryshimi i pron\u00ebsis\u00ebn\u00eb &nbsp;kapitalin aksionar, kuotat ose t\u00eb drejtat e votimit t\u00eb nj\u00eb entiteti, i n\u00ebnshtrohet dispozitave t\u00eb marr\u00ebveshjeve t\u00eb ratifikuara p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb n\u00eb fuqi.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa &nbsp;5<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb P\u00ebrgjithshme t\u00eb Mbajtjes s\u00eb Tatimit n\u00eb Burim<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 56<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Agjenti i mbajtjes s\u00eb Tatimit n\u00eb Burim<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c7do \u201cAgjent i mbajtjes s\u00eb Tatimit n\u00eb Burim\u201d \u00ebsht\u00eb i detyruar :<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb mbaj\u00eb tatimin kur paguan ndonj\u00eb t\u00eb ardhur dhe ndonj\u00eb pages\u00eb q\u00eb \u00ebsht\u00eb subjekt i Nenit 58 &nbsp;(T\u00eb ardhurat dhe pagesat,&nbsp; objekt i mbajtjes s\u00eb tatimit n\u00eb burim) t\u00eb k\u00ebtij ligji;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb transferoj\u00eb shum\u00ebn e sakt\u00eb n\u00eb afatin e k\u00ebrkuar t\u00eb tatimit t\u00eb mbajtur, n\u00eb llogarin\u00eb e autoritetit kompetent tatimor, s\u00eb bashku me deklarat\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim, si\u00e7 parashikohet n\u00eb Nenin 57 (Deklarata e tatimit t\u00eb mbajtur n\u00eb burim);<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb mbaj\u00eb regjistrime t\u00eb t\u00eb ardhurave dhe pagesave, dhe tatimit t\u00eb paguar, dhe t\u2019ia vendos\u00eb n\u00eb dispozicion ato autoritetit kompetent tatimor kur k\u00ebrkohet nga ky i fundit, p\u00ebr kontrollin e sakt\u00ebsis\u00eb s\u00eb llogaritjes, mbajtjes dhe \/ose pages\u00ebs s\u00eb tatimit sipas k\u00ebtij Ligji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Data e pages\u00ebs s\u00eb t\u00eb ardhurave dhe pagesave subjekt t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton ose dat\u00ebn n\u00eb t\u00eb cil\u00ebn e ardhura \u00ebsht\u00eb paguar ose pagesa \u00ebsht\u00eb b\u00ebr\u00eb, ose dat\u00ebn n\u00eb t\u00eb cil\u00ebn agjenti i mbajtjes s\u00eb tatimit n\u00eb burim ka llogaritur detyrimin n\u00eb fjal\u00eb, cilado &nbsp;nga k\u00ebto ngjarje ndodh m\u00eb her\u00ebt. N\u00eb rastin e dividentit, subjekt i detyrimit t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, i cili nuk \u00ebsht\u00eb paguar, tatimi duhet t\u00eb mbahet dhe t\u00eb transferohet n\u00eb fund t\u00eb muajit t\u00eb tret\u00eb pas muajit n\u00eb t\u00eb cilin organi stautor i entitetit ka vendosur mbi shp\u00ebrndarjen e fitimit p\u00ebrkat\u00ebs.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Agjent\u00ebt e mbajtjes s\u00eb tatimit jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e tatimit n\u00eb em\u00ebr t\u00eb nj\u00eb tatimpaguesi tjet\u00ebr nj\u00ebsoj si t\u00eb ishte detyrimi i tyre tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Agjenti i mbajtjes s\u00eb tatimit detyrohet t\u00eb deklaroj\u00eb dhe paguaj\u00eb tatimin e mbajtur n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb organeve tatimore, &nbsp;deri n\u00eb dat\u00ebn 20-t\u00eb t\u00eb muajit q\u00eb pason muajin e pages\u00ebs ose mbajtjes s\u00eb tatimit, n\u00eb p\u00ebrputhje me paragrafin 2 t\u00eb k\u00ebtij neni.<\/li><\/ul>\n\n\n\n<p><strong>Neni 57<\/strong><\/p>\n\n\n\n<p><strong><em>Deklarata e Tatimit t\u00eb Mbajtur n\u00eb Burim<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Deklarata e tatimit t\u00eb mbajtur duhet t\u00eb ket\u00eb t\u00eb pakt\u00ebn informacionin e m\u00ebposht\u00ebm:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb dh\u00ebnat identifikuese t\u00eb agjentit t\u00eb mbajtjes n\u00eb burim;<ol><li>T\u00eb dh\u00ebnat identifikuese t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi;<\/li><\/ol><ol><li>Rezidenc\u00ebn tatimore t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi, n\u00eb rast se tatimi mbahet n\u00eb burim p\u00ebr nj\u00eb tatimpagues jo rezident;<\/li><\/ol><ol><li>Llojin e t\u00eb ardhurave ose pagesat;<\/li><\/ol><ol><li>Shumat e zbritshme, n\u00ebse aplikohen;<\/li><\/ol><ol><li>Shum\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim;<\/li><\/ol><ol><li>Dat\u00ebn e t\u00eb ardhurave ose pagesave.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata e tatimit t\u00eb mbajtur n\u00eb burim nuk sh\u00ebrben si certifikat\u00eb e tatimit t\u00eb paguar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, derisa&nbsp; t\u00eb certifikohet nga autoriteti kompetent tatimor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat, p\u00ebrcakton form\u00ebn dhe p\u00ebrmbajtjen e deklarat\u00ebs p\u00ebr tatimin e mbajtur n\u00eb burim.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata e tatimit t\u00eb mbajtur n\u00eb burim dor\u00ebzohet sipas k\u00ebrkesave t\u00eb parashikuara n\u00eb ligjin &#8220;P\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 58<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>T\u00eb Ardhurat dhe Pagesat objekt i tatimit t\u00eb mbajtur n\u00eb burim<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat dhe pagesat n\u00eb vijim jan\u00eb objekt i &nbsp;mbajtjes s\u00eb tatimit n\u00eb burim, kundrejt detyrimit tatimor p\u00ebrfundimtar kur i paguhen nj\u00eb tatimpaguesi rezident ose nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri t\u00eb nj\u00eb tatimpaguesi jo-rezident:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>dividend\u00ebt;<\/li><li>interesat;<\/li><li>honoraret;<\/li><li>t\u00eb ardhurat nga loj\u00ebrat e fatit.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Pagesat e m\u00ebposhtme jan\u00eb subjekt i mbajtjes p\u00ebrfundimtare t\u00eb tatimit n\u00eb burim, kur paguhen nga nj\u00eb tatimpagues rezident apo nj\u00eb seli e p\u00ebrhershme n\u00eb Shqip\u00ebri, p\u00ebr nj\u00eb person fizik jo rezident, ose nj\u00eb entitet jo rezident pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>dividend\u00ebt, interesat dhe honoraret;<\/li><li>fitimet nga lojrat e fatit;<\/li><li>pagesat e sh\u00ebrbimeve;<\/li><li>primet e sigurimit;<\/li><li>tarifat p\u00ebr pjes\u00ebmarrjen n\u00eb bordet drejtuese dhe k\u00ebshillat ose trupa drejtues t\u00eb tjer\u00eb;<\/li><li>pagesat p\u00ebr nd\u00ebrtime, instalime, montime ose pun\u00eb mbik\u00ebqyr\u00ebse t\u00eb lidhura me to;<\/li><li>pagesat p\u00ebr performanc\u00ebn e aktor\u00ebve, muzikant\u00ebve ose sportist\u00ebve, p\u00ebrfshir\u00eb pagesa t\u00eb tilla t\u00eb b\u00ebra p\u00ebr personat q\u00eb pun\u00ebsojn\u00eb artist\u00eb ose sportist\u00eb ose veprojn\u00eb si nd\u00ebrmjet\u00ebs n\u00eb organizimin e shfaqjeve apo performancave.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat e m\u00ebposhtme nuk jan\u00eb subjekt i mbajtjes s\u00eb tatimit n\u00eb burim:<\/li><li>T\u00eb ardhurat e paguara personave t\u00eb p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat e korporat\u00ebs;<\/li><li>Divident\u00ebt sipas kushteve t\u00eb p\u00ebrcaktuara n\u00eb Nenin 29 [P\u00ebrjashtimi n\u00eb Pjes\u00ebmarrje] t\u00eb k\u00ebtij Ligjit;<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 59<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Norma e mbajtjes s\u00eb Tatimit n\u00eb Burim<\/em><\/strong><\/p>\n\n\n\n<p>Norma e mbajtjes s\u00eb tatimit n\u00eb burim mbi dividend\u00ebt \u00ebsht\u00eb 8%. Norma e tatimit t\u00eb mbajtur n\u00eb burim mbi t\u00eb ardhurat dhe pagesat sipas Nenit 58 [T\u00eb ardhurat dhe Pagesat Subjekt i mbajtjes se\u00eb Tatimit n\u00eb Burim] t\u00eb k\u00ebtij Ligji \u00ebsht\u00eb 15%.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 6<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb P\u00ebrgjithshme mbi tatimin e trash\u00ebgimis\u00eb, dhuratave dhe fitimeve nga lojrat e fatit<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 60<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tatimi i trash\u00ebgimis\u00eb, dhuratave dhe fitimeve nga lojrat e fatit<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Pjesa 6 &nbsp;e k\u00ebtij Ligji aplikohet ndaj personave fizik\u00eb dhe entiteteve q\u00eb jan\u00eb:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb cil\u00ebt marrin nj\u00eb dhurat\u00eb ose trash\u00ebgimi t\u00eb aseteve t\u00eb ndodhura n\u00eb Shqip\u00ebri ose jasht\u00eb saj, ose marrin fitime nga loj\u00ebrat e fatit t\u00eb zhvilluara n\u00eb Shqip\u00ebri ose jasht\u00eb saj; dhe<ol><li>jo rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb q\u00eb marrin nj\u00eb dhurat\u00eb ose trash\u00ebgimi t\u00eb aseteve t\u00eb ndodhura n\u00eb Shqip\u00ebri, ose marrin fitime nga loj\u00ebrat e fatit t\u00eb zhvilluara n\u00eb Shqip\u00ebri.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi &nbsp;\u201ct\u00eb ardhura nga lojrat e fatit\u201d n\u00ebnkupton t\u00eb ardhurat e fituara nga kategorit\u00eb e lojrave t\u00eb fatit, sipas p\u00ebrcaktimit t\u00eb tyre n\u00eb legjislacionin n\u00eb fuqi p\u00ebr lojrat e fatit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi \u201cdhurata\u201d n\u00ebnkupton pasurin\u00eb e luajtshme ose t\u00eb paluajtshme ose parat\u00eb e fituara pa ndonj\u00eb kompensim n\u00eb k\u00ebmbim.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Termi \u201ctrash\u00ebgimi\u201d n\u00ebnkupton pasurin\u00eb e luajtshme ose t\u00eb paluajtshme ose parat\u00eb e fituara si rezultat i kalimit p\u00ebr shkak t\u00eb vdekjes nga personi i vdekur tek trash\u00ebgimtar\u00ebt e tyre.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Fitimet nga lojrat e fatit vler\u00ebsohen ve\u00e7mas dhe nuk mund t\u00eb grupohen.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Sendet nga dhuratat dhe trash\u00ebgimia vler\u00ebsohen me vler\u00eb nominale ose vler\u00ebn e tregut, cila prej tyre \u00ebsht\u00eb vlera m\u00eb e madhe. Rregullat e vler\u00ebsimit p\u00ebr llogaritjen e fitimeve kapitale sipas k\u00ebtij Ligji aplikohen gjithashtu ndaj sendeve nga dhuratat dhe trash\u00ebgimia.<\/li><li>P\u00ebrjashtohen nga tatimi:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Dhurimet dhe trash\u00ebgimia e p\u00ebrfituar nga ata q\u00eb do t\u00eb kualifikoheshin si trash\u00ebgimtar\u00eb ligjor\u00eb t\u00eb shkall\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb, p\u00ebrkat\u00ebsisht sipas neneve 361 dhe 363 t\u00eb Kodit Civil.<ol><li>Dhurimet dhe trash\u00ebgimit\u00eb e marra nga ata q\u00eb do t\u00eb kualifikoheshin si trash\u00ebgimtar\u00eb t\u00eb ligjsh\u00ebm p\u00ebrve\u00e7 shkall\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb deri n\u00eb [XX milion\u00eb] lek\u00eb p\u00ebr tatimpagues.<\/li><\/ol><ol><li>T\u00eb ardhura nga dhuratat dhe trash\u00ebgimia e marr\u00eb nga \u00e7do person tjet\u00ebr deri n\u00eb [XX milion\u00eb lek\u00eb] p\u00ebr tatimpagues.<\/li><\/ol><ol><li>Kalimi i t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb trash\u00ebgimtar\u00ebve ligjor\u00eb t\u00eb shkall\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb, sipas neneve 361 dhe 363 t\u00eb Kodit Civil, p\u00ebrkat\u00ebsisht, n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria, kur prona rrjedh nga bashk\u00ebpron\u00ebsia e detyrueshme e fituar n\u00eb baz\u00eb t\u00eb ligjit. nr. 7501, dat\u00eb 19.7.1991, \u201cP\u00ebr tok\u00ebn\u201d, i ndryshuar.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Paragrafi 7 i k\u00ebtij neni aplikohet vet\u00ebm n\u00ebse trash\u00ebgimtari ose p\u00ebrfituesi i dhurat\u00ebs provon q\u00eb sendet e dhuruara ose t\u00eb trash\u00ebguara jan\u00eb tatuar paraprakisht ose jan\u00eb raportuar nga i vdekuri ose dhuruesi.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Norma e tatimit p\u00ebr trash\u00ebgimit\u00eb, dhuratat dhe t\u00eb ardhurat&nbsp; nga lojrat e fatit sipas k\u00ebtij neni \u00ebsht\u00eb 15 %, pa zbritjen e ndonj\u00eb kostoje.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 7<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb Mbledhjes s\u00eb Tatimit<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 1<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita t\u00eb P\u00ebrgjithshme<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 61<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Deklarata Tatimore Vjetore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c7do person q\u00eb i n\u00ebnshtrohet k\u00ebtij Ligji \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb organin tatimor t\u00eb gjitha t\u00eb ardhurat, qofshin ato t\u00eb tatuara n\u00eb \u00e7far\u00ebdo m\u00ebnyre apo t\u00eb p\u00ebrjashtuara nga tatimi. P\u00ebr personat fizik\u00eb q\u00eb jan\u00eb n\u00ebn 18 vje\u00e7 deklarata tatimore b\u00ebhet nga kujdestari i tyre ligjor.<\/li><li>Deklarata tatimore vjetore dor\u00ebzohet n\u00eb organin tatimor jo m\u00eb von\u00eb se data 31 mars e vitit pasardh\u00ebs t\u00eb vitit tatimor, p\u00ebr t\u00eb cilin dor\u00ebzohet deklarata.<\/li><li>P\u00ebrjashtohen nga detyrimet e plot\u00ebsimit t\u00eb deklarat\u00ebs vet\u00ebm personat q\u00eb marrin pagesa q\u00eb i n\u00ebnshtrohen tatimit n\u00eb burim sipas paragrafit 2 t\u00eb Nenit 58 [T\u00eb ardhurat dhe Pagesat Subjekt i Mbajtjes s\u00eb Tatimit n\u00eb Burim] t\u00eb k\u00ebtij Ligji.<\/li><li>N\u00eb rast se tatimpaguesi ka vdekur, deklarata plot\u00ebsohet nga trash\u00ebgimtar\u00ebt e tij ligjor\u00eb p\u00ebr t\u00eb ardhurat e p\u00ebrgjithshme t\u00eb krijuara deri n\u00eb dat\u00ebn e vdekjes.<\/li><li>N\u00eb rast se tatimpaguesi ndryshon rezidenc\u00ebn tatimore, ai duhet t\u00eb b\u00ebj\u00eb deklarat\u00eb tatimore p\u00ebr \u00e7do t\u00eb ardhur t\u00eb krijuar deri n\u00eb dat\u00ebn e ndryshimit t\u00eb rezidenc\u00ebs.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>M\u00ebnyra e deklarimit, p\u00ebrfshir\u00eb deklarimin elektronik, dhe formularet p\u00ebrkat\u00ebs t\u00eb deklarimit, paraqiten sipas p\u00ebrcaktimeve n\u00eb Udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr &nbsp;Financat p\u00ebr zbatimin e k\u00ebtij ligji. Tatimpaguesit q\u00eb mbajn\u00eb kontabilitet sipas k\u00ebrkesave t\u00eb ligjit p\u00ebrkat\u00ebs, paraqesin deklarat\u00ebn vjetore, s\u00eb bashku me pasqyrat financiare, si dhe t\u00eb dh\u00ebna t\u00eb tjera t\u00eb p\u00ebrcaktuara n\u00eb Udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr Financat p\u00ebr zbatimin e k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi p\u00ebr t\u2019u paguar nga tatimpaguesi, paguhet n\u00eb llogarit\u00eb e autorizuara nga&nbsp; thesari i buxhetit t\u00eb shtetit.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 62<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>K\u00ebrkesat p\u00ebr Dokumentacion<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Baza tatimore p\u00ebrcaktohet duke rregulluar shpenzimet dhe t\u00eb ardhurat e deklaruara n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve, sipas &nbsp;m\u00ebnyr\u00ebs t\u00eb p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb Ligj.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Dokumenti i p\u00ebrdorur si baz\u00eb p\u00ebr justifikimin e shpenzimeve p\u00ebr q\u00ebllime tatimore, \u00ebsht\u00eb fatura, sic p\u00ebrcaktohet n\u00eb Ligjin \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d p\u00ebr shitjet pa para n\u00eb dor\u00eb-s\u00eb, si dhe \u00e7do dokument tjet\u00ebr i p\u00ebrgatitur ose i nxjerr\u00eb n\u00eb p\u00ebrputhje me udh\u00ebzimet e miratuara nga Ministri p\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 63<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Parapagimet<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Ky nen zbatohet p\u00ebr:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>T\u00eb vetpun\u00ebsuarit ose personat fizik tregtar, p\u00ebr t\u00eb ardhurat e tyre nga biznesi; dhe<ol><li>Entitetet.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Gjat\u00eb periudh\u00ebs vijuese tatimore, tatimpaguesi parapaguan, n\u00eb llogarin\u00eb e organeve tatimore, k\u00ebstet tremujore t\u00eb tatimit mbi fitimin, brenda dat\u00ebs 31 mars, p\u00ebr muajt janar, shkurt dhe mars; brenda dat\u00ebs 30 qershor, p\u00ebr muajt prill, maj dhe qershor; brenda dates 30 shtator, p\u00ebr muajt korrik, gusht dhe shtator dhe, brenda dat\u00ebs 31 dhjetor, p\u00ebr muajt tetor, n\u00ebntor dhe dhjetor. K\u00ebstet mund t\u00eb paguhen edhe n\u00eb baza mujore, jo m\u00eb von\u00eb se data 15 e \u00e7do muaji, n\u00eb shumat si m\u00eb posht\u00eb:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>p\u00ebr \u00e7donj\u00ebrin nga muajt janar, shkurt dhe mars t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn tatimore t\u00eb dy viteve m\u00eb par\u00eb pjes\u00ebtuar me 12;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>p\u00ebr \u00e7donj\u00ebrin nga 9 muajt e tjer\u00eb t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Rastet e parapagimeve t\u00eb tatimit kur tatimpaguesi e fillon veprimtarin\u00eb gjat\u00eb periudh\u00ebs tatimore t\u00eb vitit t\u00eb dyt\u00eb paraardh\u00ebs, gjat\u00eb periudh\u00ebs paraardh\u00ebse tatimore,&nbsp; apo n\u00eb periudh\u00ebn vijuese tatimore&nbsp; detajohen n\u00eb Udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastin kur tatimpaguesi, n\u00eb \u00e7do koh\u00eb, gjat\u00eb periudh\u00ebs tatimore, v\u00ebrteton para organeve tatimore se tatimi mbi fitimin p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore do t\u00eb jet\u00eb, n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse, m\u00eb i ul\u00ebt se tatimi mbi fitimin n\u00eb periudh\u00ebn paraardh\u00ebse ose periudh\u00ebn e dyt\u00eb paraardh\u00ebse, organet tatimore pranojn\u00eb zvog\u00eblimin e parapagimeve, sipas rregullave t\u00eb parashikuara n\u00eb udh\u00ebzim e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse organet tatimore vler\u00ebsojn\u00eb se bazuar n\u00eb treguesit e 9 mujorit t\u00eb par\u00eb, t\u00eb ardhurat p\u00ebr periudh\u00ebn vijuese tatimore do t\u00eb tejkaloj\u00eb cdo muaj me m\u00eb tep\u00ebr se 10 p\u00ebr qind t\u00eb ardhurat mesatare mujore t\u00eb periudh\u00ebs s\u00eb kaluar, ato mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet e tre mujorit t\u00eb fundit t\u00eb vitit, n\u00eb p\u00ebrputhje me t\u00eb ardhurat e vler\u00ebsuara prej tyre.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 64<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Deklarata plot\u00ebsuese tatimore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb rastin kur tatimpaguesi konstaton se tatimi i paguesh\u00ebm n\u00eb deklarat\u00ebn e tij t\u00eb fundit t\u00eb t\u00eb ardhurave duhet t\u00eb ishte m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb dhe t\u00eb paguaj\u00eb diferenc\u00ebn midis tatimit t\u00eb deklaruar m\u00eb par\u00eb t\u00eb paguesh\u00ebm dhe tatimit suplementar t\u00eb paguesh\u00ebm, brenda 30 dit\u00ebve nga konstatimi i diferenc\u00ebs, pa vendosjen e ndonj\u00eb penaliteti p\u00ebr plot\u00ebsimin me vones\u00eb por me aplikimin e interesit p\u00ebrkat\u00ebs.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastin kur tatimpaguesi konstaton se tatimi i paguesh\u00ebm n\u00eb deklarat\u00ebn e tij t\u00eb fundit t\u00eb t\u00eb ardhurave duhet t\u00eb ishte m\u00eb i ul\u00ebt ose humbja tatimore m\u00eb e lart\u00eb, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb brenda 30 dit\u00ebve nga konstatimi i diferenc\u00ebs. Shumat m\u00eb t\u00eb larta n\u00eb lidhje me kompensimet ose zbritjet, mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00eb deklarat\u00ebn tatimore shtes\u00eb mbi t\u00eb ardhurat personale dhe q\u00eb p\u00ebrmban shum\u00eb tatimi m\u00eb t\u00eb lart\u00eb p\u00ebr t&#8217;u paguar, sipas paragrafit 1 t\u00eb k\u00ebtij Neni.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kapitulli 2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozitat e Mbledhjes s\u00eb Tatimit mbi t\u00eb Ardhurat Personale<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 65<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Agjenti Tatimor i &nbsp;List\u00eb Pages\u00ebs<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c7do pun\u00ebdh\u00ebn\u00ebs &nbsp;i cili ka detyrimin t\u00eb paguaj\u00eb t\u00eb ardhura nga pun\u00ebsimi, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin mbi k\u00ebto t\u00eb ardhura, t\u00eb dor\u00ebzoj\u00eb List\u00eb Pages\u00ebn dhe t\u00eb transferoj\u00eb tatimin e mbajtur n\u00eb List\u00eb Pages\u00eb n\u00eb llogarin\u00eb e thesarit t\u00eb buxhetit, jo m\u00eb von\u00eb se data 20 e muajit pasardh\u00ebs.<\/li><\/ol>\n\n\n\n<p>Agjenti tatimor i List\u00ebpages\u00ebs, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin sipas paragrafit 1 m\u00eb sip\u00ebr n\u00eb:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Shkall\u00ebn progresive t\u00eb tatimit sipas Nenit 24 [Normat Tatimore] t\u00eb k\u00ebtij ligji, n\u00ebse tatimpaguesi i t\u00eb ardhurave personale n\u00ebnshkruan Deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb pun\u00ebdh\u00ebn\u00ebs, sipas Nenit 66 [Deklarata mbi Statusin Personal] t\u00eb k\u00ebtij ligji.<ol><li>15% n\u00eb rastet e tjera q\u00eb nuk p\u00ebrfshihen n\u00eb paragrafin (a) m\u00eb sip\u00ebr.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Agjenti tatimor i <em>List\u00eb Pages\u00ebs<\/em> \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb baza mujore 1\/12 e zbritjeve nga baza e tatimit, sipas Nenit 22, paragrafi 1, [Zbritjet nga baza tatimore] kur&nbsp; llogarit n\u00eb List\u00eb Pages\u00eb tatimin mbi t\u00eb ardhurat p\u00ebr t\u00eb pun\u00ebsuarin q\u00eb ka n\u00ebn\u00ebshkruar Deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs. Zbritjet dhe kompensimet sipas Nenit 22, paragrafi 2 [Zbritjet nga baza tatimore] dhe nenit 23 [K\u00ebrkesa p\u00ebr Zbritje] p\u00ebr t\u00eb ardhurat nga biznesi, mund t\u00eb k\u00ebrkohen nga tatimpaguesit e tatimit mbi t\u00eb ardhurat personale vet\u00ebm n\u00eb deklarat\u00ebn tatimore vjetore.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Cdo pun\u00ebdh\u00ebn\u00ebs duhet t\u00eb mbajn\u00eb regjistrime t\u00eb t\u00eb ardhurave t\u00eb paguara dhe tatimit t\u00eb mbajtur, dhe t\u00eb dor\u00ebzoj\u00eb List\u00eb Pages\u00ebn, n\u00eb p\u00ebrputhje me Udh\u00ebzimet e nxjerra nga Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat. Forma, p\u00ebrmbajtja, afatet dhe procedurat p\u00ebr dor\u00ebzimin e List\u00eb Pages\u00ebs p\u00ebrcaktohen n\u00eb Udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, t\u00eb nxjerr\u00eb n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Agjent\u00ebt tatimor\u00eb t\u00eb list\u00ebpages\u00ebs jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pagimin e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi, me t\u00eb nj\u00ebjt\u00ebn p\u00ebrgjegj\u00ebsi sikur ai t\u00eb ishte borxhi i tyre tatimor.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 66<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Deklarata mbi Statusin Personal<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Nj\u00eb agjent tatimor i list\u00ebpages\u00ebs, &nbsp;k\u00ebrkon q\u00eb \u00e7do pun\u00ebmarr\u00ebs t\u00eb n\u00ebnshkruaj\u00eb nj\u00eb Deklarat\u00eb p\u00ebr statusin personal, para pages\u00ebs s\u00eb par\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme t\u00eb pun\u00ebsimit.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Nj\u00eb pun\u00ebmarr\u00ebs nuk mund t\u00eb n\u00ebnshkruaj\u00eb Deklarat\u00ebn p\u00ebr statusin personal me m\u00eb shum\u00eb se nj\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs &nbsp;p\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb kalendarike mujore.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata mbi statusin personal p\u00ebrfshin t\u00eb gjitha informacionet e nevojshme p\u00ebr t\u00eb pretenduar zbritje nga e ardhura e tatueshme &nbsp;sipas Nenit 22 Paragrafi 1 [Zbritjet nga baza tatimore] .<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat&nbsp; parashikohet Formulari&nbsp; i Deklarat\u00ebs mbi statusin personal q\u00eb plot\u00ebsohet &nbsp;nga pun\u00ebmarresi.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 67<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Deklarata vjetore e t\u00eb ardhurave personale<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Nj\u00eb person &nbsp;\u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb vjetore tatimore personale kur t\u00eb ardhurat tatimore t\u00eb tij\/saj jan\u00eb:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>M\u00eb shum\u00eb se [<em>1,500,000<\/em>] lek\u00eb e t\u00eb ardhurave nga pun\u00ebsimi, ose<ol><li>M\u00eb shum\u00eb se [<em>50,000<\/em>] lek\u00eb e \u00e7do t\u00eb ardhure tjet\u00ebr q\u00eb nuk i n\u00ebnshtrohen tatimit p\u00ebrfundimtar n\u00eb burim, &nbsp;sipas Kapitullit 5 t\u00eb k\u00ebtij ligji.<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Numri personal i kart\u00ebs s\u00eb identitetit\/Numuri Unik i Identifikimit t\u00eb Subjektit,&nbsp;&nbsp; &nbsp;p\u00ebrdoret si nj\u00eb num\u00ebr i identifikimit tatimor t\u00eb tatimpaguesve rezident\u00eb t\u00eb t\u00eb ardhurave personale, p\u00ebr q\u00ebllime t\u00eb deklarat\u00ebs tatimore mbi t\u00eb ardhurat personale. Tatimpaguesve jo rezident\u00eb u jepet nj\u00eb num\u00ebr identifikimi tatimor sipas p\u00ebrcaktimit n\u00eb Udhezimin e Ministrit P\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u201cNeni 68<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Deklarimi dhe pagesa nga entitete<\/strong><strong> joresident\u00eb specifik\u00eb<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Nj\u00eb personi joresident, t\u00eb p\u00ebrcaktuar sipas Paragrafit 1, G\u00ebrma v, e nenit 27 [Tatimpagues p\u00ebr Tatimin mbi t\u00eb Ardhurat e Korporat\u00ebs], t\u00eb k\u00ebtij ligji, i k\u00ebrkohet t\u00eb p\u00ebrgatis\u00eb nj\u00eb deklarat\u00eb t\u00eb&nbsp; tatimit mbi t\u00eb ardhurat, sipas udh\u00ebzimit t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. Deklarata duhet t\u00eb dor\u00ebzohet sipas afatit t\u00eb p\u00ebrcaktuar n\u00eb Nenin 61, Paragrafi 2 [Deklarata Tatimore Vjetore] t\u00eb k\u00ebtij ligji.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb koh\u00ebn e paraqitjes s\u00eb deklarat\u00ebs, sipas Paragrafit 1, t\u00eb k\u00ebtij neni, personi joresident duhet t\u00eb paguaj\u00eb shum\u00ebn e tatimit t\u00eb deklaruar. &nbsp;&nbsp;Neni 63 [Parapagimet] i k\u00ebtij ligji, nuk zbatohen p\u00ebr k\u00ebto raste.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pjesa 8<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dispozita kalimtare dhe p\u00ebrfundimtare<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 69<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Leht\u00ebsit\u00eb tatimore<\/em><\/strong><\/p>\n\n\n\n<p><em>Leht\u00ebsit\u00eb dhe p\u00ebrjashtimet tatimore t\u00eb parashikuara n\u00eb Ligjin Nr<strong>.&nbsp; <\/strong><\/em>8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d i ndryshuar&nbsp; do vazhdojn\u00eb t\u00eb aplikohen si m\u00eb posht\u00eb:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"2\"><li>P\u00ebr entitetet, t\u00eb cil\u00ebt zhvillojn\u00eb veprimtari ekonomike sipas ligjit nr. 38\/2012, \u201cP\u00ebr shoq\u00ebrit\u00eb e bashk\u00ebpunimit bujq\u00ebsor\u201d, shkalla e tatimit mbi t\u00eb ardhurat n\u00eb norm\u00ebn 5% do zbatohet deri n\u00eb fund t\u00eb vitit 202X.<\/li><li>P\u00ebr personat, t\u00eb cilat zhvillojn\u00eb veprimtari prit\u00ebse t\u00eb certifikuar si \u201cagroturiz\u00ebm\u201d, sipas legjislacionit n\u00eb fuqi n\u00eb fush\u00ebn e turizmit, shkalla e tatimit mbi t\u00eb ardhurat 5 % do zbatohet sipas parashikimit t\u00eb paragrafit 4 t\u00eb nenit 28 t\u00eb Ligjit <strong><em>Nr.&nbsp; <\/em><\/strong>8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar.<\/li><li>P\u00ebr entitetet, t\u00eb cil\u00ebt ushtrojn\u00eb veprimtari ekonomike n\u00eb industrin\u00eb automotive, shkalla e tatimit mbi t\u00eb ardhurat 5 % do zbatohet deri n\u00eb fund t\u00eb vitit 202X<\/li><li>P\u00ebr entitetet q\u00eb operojn\u00eb n\u00eb struktura akomoduese \u201cHotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special\u201d, sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201c<em>brand name<\/em>\u201d, p\u00ebrjashtimi nga tatimi mbi t\u00eb ardhurat korporative do vazhdoj\u00eb t\u00eb zbatohet sipas p\u00ebrcaktimeve t\u00eb pik\u00ebs \u201cg\u201d t\u00eb nenit 18 t\u00eb Ligjit <strong><em>Nr.&nbsp; <\/em><\/strong>8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar.<\/li><li>P\u00ebr:<ol><li>individ\u00ebt tregtar\u00eb dhe t\u00eb vetpun\u00ebsuar, si dhe;<\/li><\/ol><ol><li>enitetet me t\u00eb ardhura deri 14 milion lek\u00eb n\u00eb vit,<\/li><\/ol><\/li><\/ol>\n\n\n\n<p>norma e tatimit mbi t\u00eb ardhurat 0% do aplikohet deri n\u00eb fund t\u00eb vitit 202X. Norma e tatimit mbi t\u00eb ardhurat 0 % nuk do aplikohet p\u00ebr tatimpaguesit e p\u00ebrmendur n\u00eb g\u00ebrmat (i) dhe (ii) m\u00eb sip\u00ebr, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale. Lista analitike e sh\u00ebrbimeve profesionale p\u00ebrcaktohet&nbsp; me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 70<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Aktet n\u00ebnligjore<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Ngarkohet K\u00ebshilli i Ministrave q\u00eb brenda nj\u00eb periudhe&nbsp; 3 mujore nga hyrja n\u00eb fuqi e k\u00ebtij Ligji, t\u00eb miratoj\u00eb Vendimet, si\u00e7 jan\u00eb parashikuar n\u00eb nenet &#8230;&#8230;&#8230;&#8230; e &nbsp;k\u00ebtij Ligji.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Ngarkohet Ministri&nbsp; i Financave q\u00eb brenda nj\u00eb periudhe&nbsp; 3 mujore nga hyrja n\u00eb fuqi e k\u00ebtij Ligji, t\u00eb nxjerr\u00eb aktet n\u00ebnligjore, p\u00ebrfshir\u00eb Udh\u00ebzimin e p\u00ebrgjithsh\u00ebm p\u00ebr zbatimin e k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni 71<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Shfuqizime<\/em><\/strong><\/p>\n\n\n\n<p>Ligji Nr 8438, dat\u00eb 28.12.1998 si dhe t\u00eb gjitha aktet n\u00ebnligjore t\u00eb nxjerra n\u00eb zbatim t\u00eb tij, shfuqizohen me hyrjen n\u00eb fuqi t\u00eb k\u00ebtij Ligji.<\/p>\n\n\n\n<p>Paragrafi 1 i nenit 9, si dhe Kreu 3 t\u00eb Ligjit Nr. 9632, dat\u00eb 30.10.2006&nbsp; \u201cP\u00ebr sistemin e taksave vendore\u201d i ndryshuar, shfuqizohet.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Neni&nbsp; 73<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Hyrja n\u00eb fuqi<\/em><\/strong><\/p>\n\n\n\n<p>Ky ligj hyn n\u00eb fuqi 15 dit\u00eb pas botimit n\u00eb Fletoren Zyrtare dhe i shtrin efektet nga data 1 janar 2023.\u00a0<\/p>\n\n\n\n<p>Shkarko <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/05\/Income-Tax-Draft-Revised-Alb-24-May-2022-1.docx\" target=\"_blank\" rel=\"noreferrer noopener\">k\u00ebtu <\/a>draftin e ligjit t\u00eb ri t\u00eb tatimit.<\/p>\n\n\n\n<p>Burimi: <a href=\"https:\/\/www.monitor.al\/te-gjithe-pronaret-e-bizneseve-do-te-paguajne-tatim-mbi-te-ardhurat-personale-p-ligji-paraprak-ne-link\/\" target=\"_blank\" rel=\"noreferrer noopener\">Revista Monitor.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode \" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Keni nj\u00eb Pyetje?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p> Mos hezitoni t\u00eb <a href=\"https:\/\/alprofitconsult.al\/contact\/\">kontaktoni<\/a> me ne. Ne jemi nj\u00eb skuad\u00ebr ekspert\u00ebsh dhe do t\u00eb jemi t\u00eb lumtur q\u00eb t\u00eb flasim me ju. <\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pjesa 1 Dispozita t\u00eb P\u00ebrgjithshme Neni 1 Fusha e zbatimit t\u00eb Ligjit Ky ligj p\u00ebrcakton rregullat n\u00eb lidhje me: a. Tatimin mbi t\u00eb ardhurat e personave &nbsp;fizik\u0451 dhe entiteteve; b. Tatimin e trash\u00ebgimive, dhurimeve dhe fitimeve nga lojrat e fatit. Neni 2 P\u00ebrkufizime Termi \u201cperson\u201d\u00a0 n\u00ebnkupton\u00a0 cdo person fizik dhe entitet. Termi \u201cperson fizik\u201d n\u00ebnkupton [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14228,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[72,85,266,89,249],"class_list":["post-14227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-dividenti","tag-ndryshime-ligjore","tag-person-fizik","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ligji [i ri] p\u00ebr tatimin mbi t\u00eb ardhurat (Draft). - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/ligji-i-ri-per-tatimin-mbi-te-ardhurat-draft\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ligji [i ri] p\u00ebr tatimin mbi t\u00eb ardhurat (Draft). - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Pjesa 1 Dispozita t\u00eb P\u00ebrgjithshme Neni 1 Fusha e zbatimit t\u00eb Ligjit Ky ligj p\u00ebrcakton rregullat n\u00eb lidhje me: a. Tatimin mbi t\u00eb ardhurat e personave &nbsp;fizik\u0451 dhe entiteteve; b. Tatimin e trash\u00ebgimive, dhurimeve dhe fitimeve nga lojrat e fatit. Neni 2 P\u00ebrkufizime Termi \u201cperson\u201d\u00a0 n\u00ebnkupton\u00a0 cdo person fizik dhe entitet. 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